The latest CVC VAT Focus is now available on our website.
This newsletter includes HMRC VAT news and comments on recent VAT cases concerning:
- VAT exemption of supplies of services closely linked to sports
- Whether supplies made to allow input tax recovery
- Whether planning condition prohibited the separate use of a dwelling
- Whether prior agreement of method of apportionment between exempt dispensing and standard rated spectacles
- Business/non-business apportionment
- HMRC’s unreasonable conduct
- Whether the construction of a cricket pavilion was zero-rated