CVC VAT Focus 28 September 2015

28th September 2015

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

This newsletter includes HMRC news and a summary of recent VAT cases regarding:

  1. Default surcharge
  2. Refusal of input tax claim – whether VAT invoices supporting claim were valid
  3. Retailer vouchers and input tax
  4. VAT group – retrospective inclusion of members