CVC VAT Focus 18 November 2016

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

This issue has items on:

• HMRC News
• Case Review

In our case review we consider decisions of the Upper Tribunal regarding:

1. Exemption for sports services – whether two subsidiaries of the Appellant were eligible bodies
2. Claim for overpaid VAT after a company leaves a VAT group