The latest CVC VAT Focus is now available on our website.
This issue includes HMRC News and Case Review. The Case Review considers:
- Brockenhurst College – VAT exemption of restaurant and entertainment services supplied by the College
- Whether decision to refuse amendment of effective date of registration was reasonable
- Attribution of discounts, time bar and quasi assessments
- Whether failure to notify penalty should be mitigated under ‘special circumstances’
- Whether the sale of animals falls within the second hand goods scheme
- VAT and MOT tests
- Local Healthwatch Organisations – whether carrying on a business activity for VAT purposes