The latest CVC VAT Focus is now available on our website.
This VAT newsletter includes HMRC news and comments on recent VAT cases:
- VAT recovery in relation to VAT incurred on fund management fees.
- VAT liability of the construction of a university in two phases.
- Membership subscription VAT liability apportionment method.
- Transfer of a going concern.
- Whether the zero-rating applicable to ‘caravans’ applies to ‘motor homes’.
- Importation of US Silver Eagle Dollar Coins.