The latest CVC VAT Focus is now available on our website.
This VAT newsletter includes HMRC News and comments on recent VAT cases including:
- The eligibility to use the Flat Rate Scheme for Farmers
- Legal services provided in connection with civil claims against a director
- DIY claim – Whether property used otherwise than in the course of business
- Whether FTT erred in finding HMRC entitled to disallow input tax recovery
- HMRC refusal to repay import VAT overpaid by agent
- Default surcharge appeals allowed
- Guaranteed return rental schemes