CVC VAT Focus 25 November 2015

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

This newsletter includes the latest VAT case updates regarding:

  • Whether HMRC assessment made to best judgement.
  • Input tax claim – invalid invoices.
  • Whether the separate use or disposal of a dwelling was prohibited.
  • Repayment supplement – whether HMRC exceeded 30 day time limit for reasonable inquiries.
  • Zero-rate of an approved alteration of a protected building.
  • Whether supplies of instruction in motocross riding are VAT exempt education.
  • Single or multiple supply.