CVC VAT Focus 29 June 2017

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

This newsletter includes HMRC News and comments on the following cases:

  1. AG Opinion – whether VAT can be recovered on works carried out under planning gain agreements.
  2. Whether overpayments at pay and display car parks are consideration for a supply.
  3. Default surcharge appeal allowed in part – reasonable excuse due to personal circumstances.
  4. Penalties imposed pursuant to section 63 – appeal allowed in part.
  5. Whether the the date of a liability to VAT register was correct.