The latest CVC VAT Focus is now available on our website.
This newsletter includes HMRC VAT news and comments on recent VAT cases concerning:
- Supplies of goods and services between connected parties
- Whether Bingo apportionments can be corrected under Regulation 38
- Whether reasonable enquiries undertaken by HMRC
- Senior Accounting Officer regime – whether main duty breached
- VAT exemption for management of Special Investment Funds
- Default Surcharge appeal allowed
- Recovery of VAT on barristers fees where only future outputs contingent success fees