CVC VAT Newsletter for Charities – 10 January 2017

The latest CVC VAT & Charities Newsletter is now available on our website.

This newsletter comments on:

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