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 First Tier Tribunal and Upper Tribunal regarding:
- Whether the appellant carried on a business in partnership with his wife as well as a sole trader
- The VAT liability of ‘meals on wheels’ service
- Whether a supply of a stall or pitch at a craft fair is a supply of land
We also review the Court of Justice of the European Union’s (CJEU) judgment in relation to the Cost Sharing exemption.