CVC VAT Focus 19 May 2014

The latest CVC newsletter is now available on our website.

In particular we would like to draw your attention to routine compliance checks currently being carried out by HMRC regarding the issue, by charities and not-for-profit organisations, of ‘relevant charitable purpose’ certificates for the purpose of obtaining the zero-rate of VAT on the construction of buildings and annexes.

In addition, the newsletter covers:

HMRC news regarding their position following the Littlewoods case and guidance issued on the 2015 changes to the place of supply rules and the introduction of the Mini One Stop Shop (MOSS).

Case updates relating to:
• Construction works to ancillary buildings
• VAT registration
• Penalty for input tax incorrectly claimed
• Penalty for dishonest evasion of VAT
• Contingent fees and bad debt relief
• Default surcharges