CVC VAT Focus 9 July 2015

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

This VAT newsletter includes a VAT update following the Summer Budget 2015, and VAT cases with regards to the following:

  1. Input VAT – attribution to taxable supplies.
  2. Input VAT – entitlement to VAT recovery.
  3. Penalties and whether assessment made to ‘best judgment’.
  4. Penalty for incorrect operation of flat rate scheme – whether taxpayer’s behaviour careless following HMRC officer mistakenly confirming the method applied was correct.
  5. European case – whether the transport of organs falls within the VAT exemption for medical care.