CVC VAT Focus 6 October 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 First Tier Tribunal involving:

  1. VAT refund scheme for DIY house builders – when is a new build complete?
  2. VAT refund scheme for DIY house builders – were the works a residential conversion?
  3. Evidence of zero-rated exports

We also review the Advocate General’s Opinion in the British Film Institute case which considers the VAT exemption for the supply of cultural services, and two Court of Justice of the European Union (CJEU) judgments regarding details required on a VAT invoice.