The latest CVC VAT Focus is now available on our website.
This newsletter includes:
- HMRC news including revised Public Notices and a new list of car derived vans and combi vans for VAT recovery purposes.
- Penalties for errors.
- Court of Justice of the European Union (CJEU) judgment addressing the issue of who is liable to pay VAT on services supplied from a fixed establishment and an AG Opinion regarding input tax recovery.
- Upper Tribunal decision regarding part exchange sales value.
- First Tier Tribunal decision on input tax recovery.