{"id":38715,"date":"2016-08-04T10:08:31","date_gmt":"2016-08-04T10:08:31","guid":{"rendered":"https:\/\/www.constablevat.com\/?p=38715"},"modified":"2016-08-04T14:47:05","modified_gmt":"2016-08-04T14:47:05","slug":"cvc-vat-focus-4-august-2016","status":"publish","type":"post","link":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/","title":{"rendered":"CVC VAT Focus 4 August 2016"},"content":{"rendered":"<p>The latest CVC VAT Focus is now available on our <a href=\"https:\/\/www.constablevat.com\/wp-content\/plugins\/mailpress\/mp-includes\/action.php?action=view&amp;id=818&amp;key=0\">website<\/a>.<\/p>\n<p>This issue has items on:<\/p>\n<ul>\n<li>HMRC News<\/li>\n<li>Case Review.<\/li>\n<\/ul>\n<p>In our case review we consider cases from the Upper Tribunal involving:<\/p>\n<ol>\n<li>Was a clubhouse intended for use \u201cas a village hall or similarly in providing social or recreational facilities for a local community\u201d?<\/li>\n<li>Supplies of prostheses and medical care &#8211; single composite supply or multiple separate supplies.<\/li>\n<li>Construction of a written agreement between the purchaser of a holiday lodge and the person constructing it \u2013 whether the agreement imposed an obligation on a third party to grant a lease of a plot of land on which the lodge was constructed.<\/li>\n<\/ol>\n<p>We also consider First Tier Tribunal cases concerning:<\/p>\n<ol start=\"4\">\n<li>Input tax recovery of VAT incurred on legal services.<\/li>\n<li>Were prefabricated buildings immovable property?<\/li>\n<\/ol>\n<p>And a Court of Justice of the European Union (CJEU) case regarding the:<\/p>\n<ol start=\"6\">\n<li>Withdrawal of the VAT exemption for legal services in Belgium<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>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 cases from the Upper Tribunal involving: Was a clubhouse intended for use \u201cas a village hall or similarly in providing social or recreational facilities for a local community\u201d? Supplies of prostheses and medical care &#8211; single composite supply or multiple separate supplies. Construction of a written agreement between the purchaser of a holiday lodge and the person constructing it \u2013 whether the agreement imposed an obligation on a third party to grant a lease of a plot of land on which the lodge was constructed. We also consider First Tier Tribunal cases concerning: Input tax recovery of VAT incurred on legal services. Were prefabricated buildings immovable property? And a Court of Justice of the European Union (CJEU) case regarding the: Withdrawal of the VAT exemption for legal services in Belgium<\/p>\n","protected":false},"author":77,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CVC VAT Focus 4 August 2016 - Constable VAT Consultancy LLP<\/title>\n<meta name=\"description\" content=\"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 cases from the\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CVC VAT Focus 4 August 2016 - Constable VAT Consultancy LLP\" \/>\n<meta property=\"og:description\" content=\"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 cases from the\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Constable VAT Consultancy LLP\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-04T10:08:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-08-04T14:47:05+00:00\" \/>\n<meta name=\"author\" content=\"Sophie Cox\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sophie Cox\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.constablevat.com\/#website\",\"url\":\"https:\/\/www.constablevat.com\/\",\"name\":\"Constable VAT Consultancy LLP\",\"description\":\"UK VAT Advice\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.constablevat.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/\",\"url\":\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/\",\"name\":\"CVC VAT Focus 4 August 2016 - Constable VAT Consultancy LLP\",\"isPartOf\":{\"@id\":\"https:\/\/www.constablevat.com\/#website\"},\"datePublished\":\"2016-08-04T10:08:31+00:00\",\"dateModified\":\"2016-08-04T14:47:05+00:00\",\"author\":{\"@id\":\"https:\/\/www.constablevat.com\/#\/schema\/person\/f5089c8e2815b413fc0133ba4ad40b13\"},\"description\":\"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 cases from the\",\"breadcrumb\":{\"@id\":\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.constablevat.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CVC VAT Focus 4 August 2016\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.constablevat.com\/#\/schema\/person\/f5089c8e2815b413fc0133ba4ad40b13\",\"name\":\"Sophie Cox\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.constablevat.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/54dfe49e37c783fab4d6e85d76ee8c00?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/54dfe49e37c783fab4d6e85d76ee8c00?s=96&d=mm&r=g\",\"caption\":\"Sophie Cox\"},\"url\":\"https:\/\/www.constablevat.com\/author\/sophie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CVC VAT Focus 4 August 2016 - Constable VAT Consultancy LLP","description":"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 cases from the","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/","og_locale":"en_US","og_type":"article","og_title":"CVC VAT Focus 4 August 2016 - Constable VAT Consultancy LLP","og_description":"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 cases from the","og_url":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/","og_site_name":"Constable VAT Consultancy LLP","article_published_time":"2016-08-04T10:08:31+00:00","article_modified_time":"2016-08-04T14:47:05+00:00","author":"Sophie Cox","twitter_misc":{"Written by":"Sophie Cox","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/www.constablevat.com\/#website","url":"https:\/\/www.constablevat.com\/","name":"Constable VAT Consultancy LLP","description":"UK VAT Advice","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.constablevat.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/","url":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/","name":"CVC VAT Focus 4 August 2016 - Constable VAT Consultancy LLP","isPartOf":{"@id":"https:\/\/www.constablevat.com\/#website"},"datePublished":"2016-08-04T10:08:31+00:00","dateModified":"2016-08-04T14:47:05+00:00","author":{"@id":"https:\/\/www.constablevat.com\/#\/schema\/person\/f5089c8e2815b413fc0133ba4ad40b13"},"description":"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 cases from the","breadcrumb":{"@id":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.constablevat.com\/cvc-vat-focus-4-august-2016\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.constablevat.com\/"},{"@type":"ListItem","position":2,"name":"CVC VAT Focus 4 August 2016"}]},{"@type":"Person","@id":"https:\/\/www.constablevat.com\/#\/schema\/person\/f5089c8e2815b413fc0133ba4ad40b13","name":"Sophie Cox","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.constablevat.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/54dfe49e37c783fab4d6e85d76ee8c00?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/54dfe49e37c783fab4d6e85d76ee8c00?s=96&d=mm&r=g","caption":"Sophie Cox"},"url":"https:\/\/www.constablevat.com\/author\/sophie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/posts\/38715"}],"collection":[{"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/users\/77"}],"replies":[{"embeddable":true,"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/comments?post=38715"}],"version-history":[{"count":3,"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/posts\/38715\/revisions"}],"predecessor-version":[{"id":38745,"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/posts\/38715\/revisions\/38745"}],"wp:attachment":[{"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/media?parent=38715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/categories?post=38715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.constablevat.com\/wp-json\/wp\/v2\/tags?post=38715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}