CVC VAT Focus 25 November 2014

The latest CVC newsletter is now available on our website.

This newsletter includes case updates regarding:

  • Application of the zero-rate to approved alterations – whether a garage is part of a protected building.
  • VAT exemption for education – whether Pilates is a subject ordinarily taught in schools.
  • Whether the grant of a catering concession in a car park is a taxable supply.
  • Whether bad debt relief can be claimed in full on VAT-only invoices.
  • Application to lift a barring order.