The latest CVC VAT Focus is now available on our website.
This edition covers:
- HMRC news including quarterly VAT notes, revised Public Notices and legislation regarding manufacturers refunds.
- Case updates relating to: eligible bodies for the VAT exemption for education, VAT exemption for ‘medical care’, place of supply of services, single and mixed supplies, default surcharge – reasonable excuse, flat rate scheme, approved alterations, and a Fleming claim regarding supplies of hospital food.
- The Supreme Court’s ruling on the Secret Hotels 2 case.
- European case updates relating to the right to recover input tax and the VAT exemption for medical care.