The latest CVC VAT Focus is now available on our website.
This newsletter includes HMRC VAT news and comments on cases concerning the following:
- The conditions for zero-rating an intra-community supply of a new means of transport.
- Time limits for claims for repayment and claims for deduction.
- Compound interest hearing adjourned.
- Exchanging coins for vouchers – whether exempt supply of financial services.
- Whether FTT were correct to conclude existing building had ceased to exist.
- Whether zero-rated supply of caravan or standard rated supply of accommodation.
- VAT exemption for supplies of welfare services.
- Whether the supplies of electronically or mechanically adjustable beds are zero-rated.
- Whether supplies of ambulance services exempt or zero-rated.