CVC VAT Focus 14 November 2013 issued today

This edition contains:

HMRC News

  • The withdrawal of the concession in relation to Road Fuel Scale Charged paid by partially exempt businesses
  • Countdown to place of supply changes taking place on 1 January 2015

Case Updates

  • Esporta-late payment by gym members
  • National exhibition Centre- liability of booking fees
  • Chubb Ltd-professional fees in relation to share issues
  • Terry McCann-is outdoor swimming pool part of new dwelling

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