CVC VAT Focus 20 October 2016

20th October 2016

The latest CVC VAT Focus is now available on our website.

This issue has items on:

  • HMRC News
  • Case Review

In our case review we consider decisions of the First Tier Tribunal and Upper Tribunal regarding:

  1. Whether the appellant carried on a business in partnership with his wife as well as a sole trader
  2. The VAT liability of ‘meals on wheels’ service
  3. Whether a supply of a stall or pitch at a craft fair is a supply of land

We also review the Court of Justice of the European Union’s (CJEU) judgment in relation to the Cost Sharing exemption.