CVC VAT Focus 7 August 2014

The latest CVC newsletter is now available on our website.

This edition includes HMRC news and case updates including:

  • The long awaited decision in Taylor Wimpey regarding VAT incurred on white goods and carpets installed in new builds.
  • Whether long lease and timeshare units are ‘holiday accommodation’ and the VAT liability of service charges.
  • Appellant’s right to recover input tax and claim bad debt relief relating to hire purchase agreements.