CVC VAT Focus 13 April 2017

The latest CVC VAT Focus is now available on our website.

This issue includes HMRC News and Case Review. The Case Review considers:

  1. Tripartite situation – whether car hire company entitled to recover VAT on car repair invoices.
  2. Supplies by Employment Bureaux.
  3. Change of rate under the Flat Rate Scheme.
  4. Whether a golf club was a non-profit making body for the purposes of the sporting exemption.
  5. Discounts obtained using purchasing power – who supplies what and to whom?