CVC VAT Focus 6 September 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 exemption for membership subscriptions – whether objects in the public domain and of a philanthropic or civic nature
  2. Letters of comfort did not constitute payment of a debt

We also consider Upper Tribunal case concerning:

  1. Finance VAT exemption (excluding debt collection) – questions referred to Court of Justice of the European Union (CJEU)