The latest CVC newsletter is now available on our website.
This newsletter includes the latest HMRC news and case updates regarding:
- VAT exemption for sporting supplies – whether the supplier is an ‘eligible body’ for the purposes of the VAT exemption for sports.
- Default surcharge appeal – partially allowed.
- Whether card processing services are a VAT exempt financial service – reference to CJEU.
- Whether the construction of a nursing home incorporating a redundant church is subject to the zero-rate of VAT.
- Whether a veranda sold with a caravan is zero-rated as part of a single supply.
- DIY house builders scheme – whether planning permission description as a live/work unit prohibited separate use or disposal.
- CJEU case – exemption for immovable property.