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CVC VAT Focus 2 December 2016

The latest CVC VAT Focus is now available on our website. This issue includes: Autumn Statement Case Review In our case review we consider decisions of the First Tier Tribunal regarding: Input tax recovery – application of CJEU judgment...

CVC VAT Focus 18 November 2016

The latest CVC VAT Focus is now available on our website. This issue has items on: • HMRC News • Case Review In our case review we consider decisions of the Upper Tribunal regarding: 1. Exemption for sports services...

CVC Newsletter for Charities – November 2016

The latest CVC VAT & Charities Newsletter is now available on our website. This newsletter comments on: Purchasing zero-rated adapted vehicles VAT appeal updates Zero-rated construction services – ‘relevant charitable purpose’ and the meaning of ‘economic activity’ VAT exemption for...

CVC Blog: are charitable activities business activities?

Many believe activities carried out in accordance with a charity’s aims and objectives are non-business activities and outside the scope of VAT.  This may not be the case. As stated by Lady Justice Arden in the Court of Appeal...

CVC VAT Focus 3 November 2016

The latest CVC VAT Focus is now available on our website. This issue has items on: HMRC News Case Review In our case review we consider decisions of the First Tier Tribunal regarding: Whether supply of yacht and skipper...

VAT Focus on Land and Property – October 2016

The latest CVC VAT Focus on Land and Property is now available on our website. This newsletter is intended for readers with an interest in the Land and Property sector.  It summarises cases relevant to the sector and is...

CVC VAT Focus 20 October 2016

The latest CVC VAT Focus is now available on our website. This issue has items on: HMRC News Case Review In our case review we consider decisions of the First Tier Tribunal and Upper Tribunal regarding: Whether the appellant...

VAT exemption and financial intermediary services

The VAT exemption applying to services supplies by intermediaries in finance transactions requires specifically that the intermediary is ‘bringing together’ the parties involved and ‘performing works preparatory to the conclusion of contracts’. When this exemption was first considered it...

CVC VAT Focus 6 October 2016

The latest CVC VAT Focus is now available on our website. This issue has items on: HMRC News Case Review In our Case Review we consider cases from the First Tier Tribunal involving: VAT refund scheme for DIY house...

CVC VAT Focus 21 September 2016

The latest CVC VAT Focus is now available on our website.  This issue has items on: HMRC News Case Review In our case review we consider cases from the First Tier Tribunal involving: Web based intermediaries and tasks undertaken...