Revenue and Customs Brief 12/2015 covers the VAT liability of verandas sold with caravans in light of the Upper Tribunal’s decision in Colaingrove v HMRC that the sale of a static caravan with a veranda is a single supply for VAT purposes.
Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials confirms that the government is considering the implications of the Court of Justice of the EU’s decision that the UK has applied the reduced rate on for the installation of energy saving materials too widely.
If there are to be any legislative changes, they will not be implemented before FA 2016. Until then, supplies of the installation of energy savings materials will continue to be reduced rated.
Newey (trading as Ocean Finance) v CRC, Upper Tribunal (Tax and Chancery Chamber)
French Connection Ltd (TC4367)
The charity sector has been buoyed by the publication of fresh HMRC guidance on the VAT treatment of supplies of direct marketing.
The move comes in light of criticism from charities of unclear Revenue information following a policy change that meant printing and delivery of mail packs would no longer be zero rated
CRC v Rank Group plc, Supreme Court
Wilton Park Ltd & others v CRC, Upper Tribunal
Should a VAT-registered farmer charge VAT on unrelated consultancy work?
Capernwray Missionary Fellowship of Torchbearers v CRC, Upper Tribunal
CRC v chancellor, masters and scholars of the University of Cambridge, Upper Tribunal
Building conversion, letting and VAT recovery
VAT assessments are not always credible
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