CVC VAT Focus 16 February 2017

Our latest VAT newsletter is now available.

This CVC VAT Focus comments on recent VAT cases before the First Tier Tribunal including:

  1. Supply of goods through Amazon
  2. Zero-rating: whether plants produced edible flowers and are therefore ‘food’
  3. VAT refund for DIY housebuilder: ‘separate use’ of dwelling and the subsequent removal of the condition in the planning permission
  4. Repayment supplement: whether the instruction to issue the repayment was issued within the ‘relevant period’
  5. Input tax claim: whether expenditure for the purposes of business
  6. Compulsory retrospective deregistration
  7. Late registration penalty
  8. Landlord repaid rent under a deal with liquidator: whether landlord entitled to VAT repayment