The latest CVC VAT Focus is now available on our website.
This newsletter includes a First Tier Tribunal decision regarding whether expenditure related to business and, therefore, whether the VAT incurred was recoverable.
In addition, the newsletter includes Court of Justice of the European Union (CJEU) cases regarding:
- Application of VAT exemption on importation of medical products.
- VAT exemption for supplies of services closely linked to welfare – temporary work agency.