The latest CVC VAT Focus is now available on our website.
This issue includes HMRC News and Case Review.
In our Case Review we consider decisions of the Courts and Tribunals regarding:
- Scope of the VAT exemption for cultural services
- Promotion schemes and vouchers
- Inaccuracies in a VAT return – careless or deliberate?
- A default surcharge appeal allowed
- DIY Scheme – whether the separate disposal of the dwelling was prohibited
- Agents used by university to recruit non-EU students
- Construction of a pirate island
- Liable No Longer Liable VAT registration
- Import VAT paid by agent on behalf of the importer
- VAT exempt supplies
- Marriott Rewards loyalty scheme