The latest CVC VAT Focus is now available on our website.
The issue has items on:
- Partial exemption annual adjustments
- Brexit and VAT
- HMRC news
In our case review we consider cases from the Upper Tribunal involving:
- Partial Exemption Special Methods (Imperial College).
- Input VAT claims in respect of Royal Mail supplies (Zipvit)
- Claim time limits (Iveco)
First Tier Tribunal cases reviewed involved:
- Recovery of input tax on a car (Jane Borton)
- Exemption for welfare services and fiscal neutrality (LIFE Services Limited)