CVC VAT Focus 25 May 2017

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

This issue includes HMRC News and Case Review. The Case Review considers:

  1. Whether transfer of property in lieu of tax should be subject to VAT
  2. Refusal of a tax authority to grant right to apply the margin scheme
  3. Reduced rating of supplies of fuel
  4. Separate supply by hotel of room for civil wedding ceremony
  5. Construction company – denial of input tax and accusation of fraud
  6. Default Surcharge appeal allowed in part