The latest Constable VAT Consultancy (CVC) Charity Newsletter is now available on our website.
This newsletter comments on:
1. HMRC guidance:
- Aimed at small businesses (including charities) on using the VAT Mini One-Stop Shop (MOSS).
- Regarding VAT refund claims submitted by not for profit sports clubs.
2. Recent VAT Tribunal cases regarding:
- VAT exemption for sporting supplies.
- HMRC awarded costs.
- VAT exemption for education and the supply of accommodation.
- Application to file paper VAT returns.
- VAT liability of card processing services.
- VAT liability of the construction of a nursing home.
- Single or multiple supply.
3. Upper Tribunal forthcoming hearings