The latest CVC VAT Focus is now available on our website.
This issue includes HMRC News and Case Review.
In our Case Review we consider decisions of the Courts and Tribunals regarding:
- VAT liability of digital books
- Oxygen concentrators intended for medical treatment
- DIY housebuilders – whether works lawful and materials incorporated, and whether VAT incorrectly charged can be refunded
- DIY housebuilders – did a Section 75 agreement prevent a new building from qualifying as a dwelling?
- Zero-rating the construction of a building
- TOGC and compulsory VAT registration
- Compulsory deregistration
- Fraudulent evasion of VAT and input tax claims