CVC VAT Focus 8 September 2017

The latest CVC VAT Focus is now available on our website.

This newsletter includes HMRC VAT news and comments on recent VAT cases concerning:

  • Supplies of goods and services between connected parties
  • Whether Bingo apportionments can be corrected under Regulation 38
  • Whether reasonable enquiries undertaken by HMRC
  • Senior Accounting Officer regime – whether main duty breached
  • VAT exemption for management of Special Investment Funds
  • Default Surcharge appeal allowed
  • Recovery of VAT on barristers fees where only future outputs contingent success fees