The latest CVC VAT Focus is now available on our website.
This issue includes HMRC News and Case Review. The Case Review considers:
- Whether transfer of property in lieu of tax should be subject to VAT
- Refusal of a tax authority to grant right to apply the margin scheme
- Reduced rating of supplies of fuel
- Separate supply by hotel of room for civil wedding ceremony
- Construction company – denial of input tax and accusation of fraud
- Default Surcharge appeal allowed in part