Our latest VAT newsletter is now available.
This CVC VAT Focus comments on recent VAT cases before the First Tier Tribunal including:
- Supply of goods through Amazon
- Zero-rating: whether plants produced edible flowers and are therefore ‘food’
- VAT refund for DIY housebuilder: ‘separate use’ of dwelling and the subsequent removal of the condition in the planning permission
- Repayment supplement: whether the instruction to issue the repayment was issued within the ‘relevant period’
- Input tax claim: whether expenditure for the purposes of business
- Compulsory retrospective deregistration
- Late registration penalty
- Landlord repaid rent under a deal with liquidator: whether landlord entitled to VAT repayment