CVC VAT Focus 22 January 2015

The latest CVC newsletter is now available on our website.

This newsletter includes HMRC news and the following case updates:

  • Application to file paper VAT returns – rejected.
  • Preliminary issues decided regarding the zero-rate of dispatched of goods and entitlement to repayment supplements.
  • Zero-rate for young children’s clothing – baby wrap held to qualify for the zero-rate.
  • ‘Windfall issue’ in GMAC UK PLC.