The latest CVC VAT Focus is now available on our website.
This newsletter considers recent First Tier and Upper Tribunal cases, including:
- Whether VAT assessments made by HMRC were correct.
- The VAT liability of the sale of a lodge with removable contents.
- Taxpayer did not take reasonable steps to inform HMRC that an assessment of VAT was an under-assessment.
- DIY housebuilder’s VAT claim denied – planning permission for live/work unit.
- Whether recording studio intended for business activity or hobby.
- Whether motor homes are caravans for VAT purposes.