CVC VAT Focus 26 June 2015

26th 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.