Value Added Tax Guidance

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Input tax

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Latest Guidance
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28 Jun 2019

This guidance note looks at several of the most common ways that a partial exemption special method may operate in order to calculate the amount of VAT that can be...

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28 Jun 2019

This guidance note provides an overview of the use of partial exemption special methods in order to calculate the amount of recoverable residual input tax.What a special...

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28 Jun 2019

This guidance note provides an overview of the CGS implications of the following transactions:•transfer of assets as part of the transfer of a business as a going concern...

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28 Jun 2019

This note provides an overview of the rules regarding partial exemption annual adjustments or longer period adjustments. This note should be read in conjunction with the...

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28 Jun 2019

This guidance note provides an overview of when VAT can be recovered on employee related expenses.VIT40000; De Voil Indirect Tax Service V3.422 (subscription...

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28 Jun 2019

This guidance note provides an overview of the VAT treatment of cash backs and loyalty schemes. Businesses involved in supplying coupons and vouchers should read the...

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28 Jun 2019

This note covers the issuing or redeeming coupons or vouchers under a business promotion scheme. The information provided in below in respect of face value and single...

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28 Jun 2019

This guidance note contains some relevant case law that could assist a business with determining the correct VAT treatment of business and staff entertaining expenses.See...

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28 Jun 2019

This guidance note provides an overview of the main rules relating to partial exemption. Partial exemption calculations are covered in the following guidance...

VAT_tax_img4
28 Jun 2019

Salary sacrificeIn HMRC's opinion the term 'salary sacrifice' has a very narrow and specific meaning from a VAT perspective. It describes an arrangement such as in the...

Latest Guidance
VAT_tax_img7
Value Added Tax

This guidance note looks at several of the most common ways that a partial exemption special method may operate in order to calculate the amount of VAT that can be...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the use of partial exemption special methods in order to calculate the amount of recoverable residual input tax.What a special...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the CGS implications of the following transactions:•transfer of assets as part of the transfer of a business as a going concern...

VAT_tax_img4
Value Added Tax

This note provides an overview of the rules regarding partial exemption annual adjustments or longer period adjustments. This note should be read in conjunction with the...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of when VAT can be recovered on employee related expenses.VIT40000; De Voil Indirect Tax Service V3.422 (subscription...

VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the VAT treatment of cash backs and loyalty schemes. Businesses involved in supplying coupons and vouchers should read the...

VAT_tax_img8
Value Added Tax

This note covers the issuing or redeeming coupons or vouchers under a business promotion scheme. The information provided in below in respect of face value and single...

VAT_tax_img4
Value Added Tax

This guidance note contains some relevant case law that could assist a business with determining the correct VAT treatment of business and staff entertaining expenses.See...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the main rules relating to partial exemption. Partial exemption calculations are covered in the following guidance...

VAT_tax_img4
Value Added Tax

Salary sacrificeIn HMRC's opinion the term 'salary sacrifice' has a very narrow and specific meaning from a VAT perspective. It describes an arrangement such as in the...