Newsletter archive

September 2013

130918cvcnews

This edition includes articles on:

1. Inaccurate legislation

2. Proof of intention

3. Single or mixed supply

4. Reasonable excuse

130911 CVCNews

This edition includes articles on:

1. Latest HM Revenue and Customs Briefs

2. Dwellings and restrictive covenants

3. VAT on investments costs

4. Abusive schemes

August 2013

130821CVCNews

1. Latest HM Revenue and Customs Briefs

2. Pension Scheme input tax opportunity

3. Consideration of golf club planning ‘abuse’ case

4. Can a nature reserve be a ‘zoo’?

5. Case regarding ‘extension’ to a building.

6. Legitimate expectation case

7. Was a new college building an annexe?

July 2013

130711 CVCNews

This newsletter summarises several recent Revenue and Customs Briefs.

130701CVCNews

This newsletter contains articles on:

1. French VAT treatment of yacht charters

2. Online medical services and VAT exemption

3. VAT exempt supplies by BBC

4. Residential conversions and DIY claims

June 2013

130614CVCNews

This newsletter focuses on the question of whether there is a single supply or multiple supplies for VAT purposes.

May 2013

130529CVCNews

The newsletter contains items on:

1. Nuffield Health

2. Market value

3. Penalties

4. Pilot scheme for ‘cross-border’ rulings

130510CVCNews

The newsletter contains items on:

1. WHA Supreme Court decision

2. Inter-company accounting and out of time assessment

3. CVC at the South East Business Show

April 2013

130417CVCNews

The newsletter contains items on:

1. VAT Groups and infraction proceedings

2. Ruling on French yacht exemption

3. SDLT claims possible following VAT case

4. Penalties not applicable on late registration

5. Appeal not out of time

130405CVCNews

The newsletter contains items on:

1. Exemption of subscriptions

2. The DIY Scheme and live/work units

3. Information sheet on taxation of caravans

4. European case on voluntary registration

5. 40 years of VAT

March 2013

130320CVCBudgetFocus

2013 Budget news

130319CVCNews

This newsletter includes items on:

1. CJEU case re Financial Advisory Services.

2. Reed-unjust enrichment.

3. Loyalty card case

4. Parking fines case.

130313CVCNews

This newsletter includes items on:

1. Latest news from the CJEU.

2. Is a memorial a supply of land?

3. Time limits- no repayment due.

4. Failure by HMRC to consider exercising discretion.

February 2013

130227CVCNews

Includes items on:

1. Legitimate expectation case

2. Court of appeal decision in BAA case

3. Opportunity for not-for-profit cinemas

4. Live work units

130205CVCNews

Contains items on:

1. Room Hire and Catering

2. ADR to become ‘business as usual’

3. Insurance services are distinct from leasing services

4. Restriction on occupation = restriction on use

5. Tribunal costs

January 2013

130114CVCNews

This newsletter contains items on:

1. Grant or consideration?

2. Outstanding VAT returns campaign

3. Should you appeal?

4. 1972 Act fails to give to give VAT relief

130103CVCNews

This newsletter contains items on:

1. Invoicing Directive effective from 1/1/13

2. Recent HMRC Briefs

3. Backdating a VAT registration-application of fairness

December 2012

121218CVCNews

This newsletter contains items on:

1. Secret Hotels (Medhotels) case

2. Vehicles for disabled. New helpsheets.

3. Change in VAT treatment of insurance mis-selling reviews

4. Notification of Vehicle Arrivals (NOVA) procedure

5. Christmas Greetings

November 2012

121128CVCNews

This newsletter contains items on:

1. TOGC opportunity

2. Can there be a TOGC where there is no sale of business?

3. Flat rate scheme backdating

4. Purchase invoice validity

5. VAT on acquisition costs

6. Registration of Non-established taxable persons

121109CVCNews

This newsletter contains items on:

1. HMRC Announcements

2. Does an overpayment increase the amount of VAT due on a supply?

October 2012

121030CVCNews

This newsletter contains items on:

1. Reasonable Excuse?

2. ECJ considers concept of ‘fixed establishment’

3. Onerous direction

4. ECJ considers ‘destruction of property’

121018CVCNews

This newsletter contains items on:

1. Repayments by HMRC-further monies due?

2. Rank Claim case remitted back to First Tier Tribunal

3. Energy Saving Materials

4. Football VAT

5. Single Compliance Process for SMEs

September 2012

121001CVCNews

Contains items on:

1. New CVC consultant

2. Input tax and pension fund

3. Studio flats operated adjacent to Bed and Breakfast; is VAT due on rent?

4. Is a  late registration penalty due when income tax has been paid on gross turnover?

5. Partial Exemption special method case.

6. HMRC publications

August 2012

120831CVCNews final

This newsletter contains items on:

1. New CVC consultant

2. Cost Sharing Exemption guidance

3. Tribunal considers treatment of funds received by charity

4. DIY claim allowed despite s106 limitations on use

120823CVCNews

This newsletter contains items on:

1. Recent HMRC announcements, including LPW scheme changes and policy changes regarding the Place of Supply of land related services.

2. Update on Bridport and West Dorset golf case.

July 2013

120718CVCNews

This newsletter contains items on:

1. Doctors’ services are not ‘consultancy’.

2. New means of transport and zero-rating.

3. Hire of wedding venue is standard rated.

120703CVCNews

This newsletter contains items on:

1. The summary of responses to the consultation on addressing borderline anomalies.

2. Whether an option to tax was made on or before completion of a property transfer.

3. Whether supplies by an IFA were intermediary services or management and advice.

120615CVCNews

This newsletters contains items on:

1. Changes to VAT invoicing rules.

2. Legislation to remove VAT on freight transport services performed wholly outside the EU.

3. DIY claimant successful at Tribunal

May 2012

120515CVCNews

This newsletter includes items on the following:

1. Treatment of single purpose face value vouchers

2. Out of time claims for repayment of VAT-Eurpoean case

3. VCS case re parking penalty charges

120504CVCNews

This newsletter includes items on the following:

1. Road Fuel Scale Charges-Possible refunds of VAT overpaid.

2. Wall retained during construction-is zero-rating available?

3. New Notice 700 issued.

April 2012

120329CVCNews

This newsetters covers the following issues:

1. Changes from 1 April 2012

2. Consultation on proposed Budget changes

3. Pendragon case

4. VAT Cost Sharing Exemption

March 2012

120312CVCNews

The newsletter considers the following:

1. Potential for VAT refunds on photo books

2. HMRC position on exemption for insolvency services

3. Zero-rating of work to a listed dwelling

4. VAT liability of caravan pitch rentals

February 2012

120221CVCNews

The newsletter considers the following:

1. New evidential requirements for supplies of goods from Germany

2. Pre registration claims following de-registration of same legal entity

3. Separation of business-HMRC direction upheld

4. Grants found to be consideration for supplies of services

January 2012

120130 VAT Alert Disaggregation

Special issue regarding disaggregation

120123CVCNews

Includes items on the following:

1. Bad Debt Relief and VAT only invoices

2. Compound interest-AG’s opinion

3. Three Counties Dog Rescue

4. Zero-rating of college building

120105CVCNews

Includes items on the following:

1. HMRC accepts faster payments

2. Extra Statutory concessions withdrawn from 1 January 2012

3. Changes to Intrastat reporting procedures from 1 January 2012

4. Zero-rating of ‘extra care’ accommodation