CVC VAT Focus 16 May 2017

The latest CVC VAT Focus is now available on our website.

This issue includes HMRC News and Case Review. The Case Review considers:

  1. Brockenhurst College – VAT exemption of restaurant and entertainment services supplied by the College
  2. Whether decision to refuse amendment of effective date of registration was reasonable
  3. Attribution of discounts, time bar and quasi assessments
  4. Whether failure to notify penalty should be mitigated under ‘special circumstances’
  5. Whether the sale of animals falls within the second hand goods scheme
  6. VAT and MOT tests
  7. Local Healthwatch Organisations – whether carrying on a business activity for VAT purposes