Value Added Tax Guidance

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Input tax

We have worked hard to give you the very best tax guidance on input tax in order that you can provide the latest thinking.
Latest Guidance
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12 Mar 2020

This guidance note provides an overview of the VAT treatment of supplies of business gifts and samples A gift of business assets is treated as a...

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12 Mar 2020

This guidance note provides an overview of when VAT can be recovered on employee related expenses This note should be read in conjunction with the...

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12 Mar 2020

The VAT regulations and relevant EU legislation make it clear that the right to deduct input tax is normally dependent on the possession of the...

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12 Mar 2020

This guidance note provides an overview of when input tax can be reclaimed and should be read in conjunction with the What is input tax and other...

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12 Mar 2020

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

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12 Mar 2020

This guidance note provides an overview of the VAT recovery rules relating to costs that are used for both business and private purposes and what...

VAT_tax_img8
12 Mar 2020

This guidance note provides details of when VAT can be recovered by businesses who incur VAT before they register for VAT and once the VAT...

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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...

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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...

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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...

Latest Guidance
VAT_tax_img7
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of business gifts and samples A gift of business assets is treated as a supply of goods for VAT...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of when VAT can be recovered on employee related expenses This note should be read in conjunction with the What is input tax and...

VAT_tax_img2
Value Added Tax

The VAT regulations and relevant EU legislation make it clear that the right to deduct input tax is normally dependent on the possession of the original invoice or any...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of when input tax can be reclaimed and should be read in conjunction with the What is input tax and other notes in the Claiming...

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 is a...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of the VAT recovery rules relating to costs that are used for both business and private purposes and what businesses need to do if...

VAT_tax_img8
Value Added Tax

This guidance note provides details of when VAT can be recovered by businesses who incur VAT before they register for VAT and once the VAT registration number has been...

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_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...