The latest CVC VAT Focus is now available on our website.
This newsletter includes HMRC News and comments on the following cases:
- AG Opinion – whether VAT can be recovered on works carried out under planning gain agreements.
- Whether overpayments at pay and display car parks are consideration for a supply.
- Default surcharge appeal allowed in part – reasonable excuse due to personal circumstances.
- Penalties imposed pursuant to section 63 – appeal allowed in part.
- Whether the the date of a liability to VAT register was correct.