CVC VAT Focus 5 October 2017

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

This VAT newsletter includes HMRC News and comments on recent VAT cases including:

  1. Cost Sharing Exemption
  2. Whether a leasing agreement with an option to purchase is a supply of goods
  3. Partial exemption – whether VAT incurred on refurbishment of tennis club is recoverable
  4. Single or multiple supplies? Supplies of admission to ice skating rink and hire of children’s ice skates
  5. Invalid Information Notice issued by HMRC – unreasonable request
  6. Direction for HMRC to pay taxpayer’s costs