CVC VAT Focus 26 June 2015

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

This VAT newsletter includes HMRC news and comments on recent VAT cases:

  1. VAT recovery in relation to VAT incurred on fund management fees.
  2. VAT liability of the construction of a university in two phases.
  3. Membership subscription VAT liability apportionment method.
  4. Transfer of a going concern.
  5. Whether the zero-rating applicable to ‘caravans’ applies to ‘motor homes’.
  6. Importation of US Silver Eagle Dollar Coins.