The latest CVC VAT Focus is now available on our website.
This issue includes HMRC News and Case Review.
In our Case Review we consider decisions of the Tribunals and Courts regarding:
- Whether insurance intermediary services are supplied to the insurer or the insured.
- DIY housebuilders’ scheme.
- Whether HMRC had exercised its discretionary powers correctly – self billed invoices.
- Lap dancing club voucher scheme – whether commission is exempt from VAT.
- Input tax recovery percentage and incidental transactions.