CVC VAT Focus 21 September 2016

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 cases from the First Tier Tribunal involving:

  1. Web based intermediaries and tasks undertaken by outsourcers
  2. Input tax claim in connection with the purchase of cars
  3. Flat Rate Scheme – Backdating a change to trade sector
  4. Supplies of taxis to contract customers
  5. Exemption for self service coin kiosks

We also consider the Court of Appeal decision in the case of Longridge on the Thames