CVC newsletter for charities and not for profit organisations – August 2015

The latest CVC VAT newsletter for charities and not for profit organisations is now available on our website.

This newsletter comments on:

  1. Recent VAT cases:
    • Welfare exemption
    • Input tax recovery
  2. VAT Appeal Updates

  3. Summer Budget

  4. HMRC News
    • Revenue and Customs Brief 13/15: reduced rate of VAT for the installation of energy saving materials.
    • VAT Notice 700/45: How to correct VAT errors and make adjustments or claims.
    • VAT Notice 700/21: Keeping VAT records.
    • VAT Mini One Stop Shop (MOSS).