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.