CVC VAT Focus 3 November 2016

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

This issue has items on:

  • HMRC News
  • Case Review

In our case review we consider decisions of the First Tier Tribunal regarding:

  1. Whether supply of yacht and skipper zero-rated passenger transport
  2. Evidence to support zero-rated supplies of goods and whether HMRC is required to verify with customers
  3. Whether bungalow built by owner of fishery business for own occupation was ‘designed as a dwelling’
  4. Whether a refurbishment is a ‘capital item’