CVC VAT Focus 18 July 2017

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

This newsletter includes HMRC VAT news and comments on cases concerning the following:

  1. The conditions for zero-rating an intra-community supply of a new means of transport.
  2. Time limits for claims for repayment and claims for deduction.
  3. Compound interest hearing adjourned.
  4. Exchanging coins for vouchers – whether exempt supply of financial services.
  5. Whether FTT were correct to conclude existing building had ceased to exist.
  6. Whether zero-rated supply of caravan or standard rated supply of accommodation.
  7. VAT exemption for supplies of welfare services.
  8. Whether the supplies of electronically or mechanically adjustable beds are zero-rated.
  9. Whether supplies of ambulance services exempt or zero-rated.