CVC VAT Focus 3 February 2015

The latest CVC newsletter is now available on our website.

This newsletter includes the latest HMRC news and case updates regarding:

  1. VAT exemption for sporting supplies – whether the supplier is an ‘eligible body’ for the purposes of the VAT exemption for sports.
  2. Default surcharge appeal – partially allowed.
  3. Whether card processing services are a VAT exempt financial service – reference to CJEU.
  4. Whether the construction of a nursing home incorporating a redundant church is subject to the zero-rate of VAT.
  5. Whether a veranda sold with a caravan is zero-rated as part of a single supply.
  6. DIY house builders scheme – whether planning permission description as a live/work unit prohibited separate use or disposal.
  7. CJEU case – exemption for immovable property.