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 cases from the Upper Tribunal involving:
- Was a clubhouse intended for use “as a village hall or similarly in providing social or recreational facilities for a local community”?
- Supplies of prostheses and medical care – single composite supply or multiple separate supplies.
- Construction of a written agreement between the purchaser of a holiday lodge and the person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of a plot of land on which the lodge was constructed.
We also consider First Tier Tribunal cases concerning:
- Input tax recovery of VAT incurred on legal services.
- Were prefabricated buildings immovable property?
And a Court of Justice of the European Union (CJEU) case regarding the:
- Withdrawal of the VAT exemption for legal services in Belgium