The latest CVC VAT & Charities Newsletter is now available on our website.
This newsletter comments on:
- VAT exemption for supplies closely related to education.
- Whether spa pools were correctly zero-rated as ‘appliances designed solely for use by a disabled person’.
- Input tax recovery – application of CJEU judgment in Sveda.
- Claim for overpaid VAT after a company leaves a VAT group and potential benefits of VAT grouping.
- VAT exemption for sports services – whether two subsidiaries of the Appellant were eligible bodies.
- Revenue & Customs Brief 16/2016: treatment of VAT incurred on assets that are used by the business prior to VAT registration.
- Revised Public Notices and HMRC VAT toolkits.