CVC VAT Focus 4 August 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 cases from the Upper Tribunal involving:

  1. Was a clubhouse intended for use “as a village hall or similarly in providing social or recreational facilities for a local community”?
  2. Supplies of prostheses and medical care – single composite supply or multiple separate supplies.
  3. 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:

  1. Input tax recovery of VAT incurred on legal services.
  2. Were prefabricated buildings immovable property?

And a Court of Justice of the European Union (CJEU) case regarding the:

  1. Withdrawal of the VAT exemption for legal services in Belgium