CVC VAT Focus 2 February 2017

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

This newsletter considers recent First Tier and Upper Tribunal cases, including:

  1. Whether VAT assessments made by HMRC were correct.
  2. The VAT liability of the sale of a lodge with removable contents.
  3. Taxpayer did not take reasonable steps to inform HMRC that an assessment of VAT was an under-assessment.
  4. DIY housebuilder’s VAT claim denied – planning permission for live/work unit.
  5. Whether recording studio intended for business activity or hobby.
  6. Whether motor homes are caravans for VAT purposes.