CVC VAT Focus 17 December 2014

The last CVC VAT Focus of 2014 is available to view on our website.

This newsletter includes HMRC news, including guidance for small businesses on using the VAT Mini One Stop Shop (MOSS), and case updates on the following subjects:

  • Is an Ecclesiastical Service Agreement a single or multiple supply?
  • Is the purchase of a Single Farm Payment Entitlement related to a business?
  • Are subsidised meals provided in the course or furtherance of business?
  • Is the provision of a wedding venue a VAT exempt supply of land?