{"id":42424,"date":"2016-10-06T09:20:33","date_gmt":"2016-10-06T09:20:33","guid":{"rendered":"https:\/\/www.constablevat.com\/?p=42424"},"modified":"2016-10-06T09:20:33","modified_gmt":"2016-10-06T09:20:33","slug":"cvc-vat-focus-6-october-2016","status":"publish","type":"post","link":"https:\/\/www.constablevat.com\/cvc-vat-focus-6-october-2016\/","title":{"rendered":"CVC VAT Focus 6 October 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=848&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 First Tier Tribunal involving:<\/p>\n<ol>\n<li>VAT refund scheme for DIY house builders &#8211; when is a new build complete?<\/li>\n<li>VAT refund scheme for DIY house builders &#8211; were the works a residential conversion?<\/li>\n<li>Evidence of zero-rated exports<\/li>\n<\/ol>\n<p>We also review the Advocate General&#8217;s Opinion in the <em>British Film Institute<\/em> case which considers the VAT exemption for the supply of cultural services, and two Court of Justice of the European Union (CJEU) judgments regarding details required on a VAT invoice.<\/p>\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 First Tier Tribunal involving: VAT refund scheme for DIY house builders &#8211; when is a new build complete? VAT refund scheme for DIY house builders &#8211; were the works a residential conversion? Evidence of zero-rated exports We also review the Advocate General&#8217;s Opinion in the British Film Institute case which considers the VAT exemption for the supply of cultural services, and two Court of Justice of the European Union (CJEU) judgments regarding details required on a VAT invoice.<\/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 6 October 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-6-october-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 6 October 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-6-october-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Constable VAT Consultancy LLP\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-06T09:20:33+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-6-october-2016\/\",\"url\":\"https:\/\/www.constablevat.com\/cvc-vat-focus-6-october-2016\/\",\"name\":\"CVC VAT Focus 6 October 2016 - Constable VAT Consultancy LLP\",\"isPartOf\":{\"@id\":\"https:\/\/www.constablevat.com\/#website\"},\"datePublished\":\"2016-10-06T09:20:33+00:00\",\"dateModified\":\"2016-10-06T09:20:33+00:00\",\"author\":{\"@id\":\"https:\/\/www.constablevat.com\/#\/schema\/person\/f5089c8e2815b413fc0133ba4ad40b13\"},\"description\":\"The latest CVC VAT Focus is now available on our website. 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