CVC VAT Focus 21 July 2016

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

The issue has items on:

  • Partial exemption annual adjustments
  • Brexit and VAT
  • HMRC news

In our case review we consider cases from the Upper Tribunal involving:

  • Partial Exemption Special Methods (Imperial College).
  • Input VAT claims in respect of Royal Mail supplies (Zipvit)
  • Claim time limits (Iveco)

First Tier Tribunal cases reviewed involved:

  • Recovery of input tax on a car (Jane Borton)
  • Exemption for welfare services and fiscal neutrality (LIFE Services Limited)