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 provides an overview of the VAT treatment of business entertainment expenses.SI 1992/3222, Article 5 (subscription sensitive); VATA 1994, s 25(7)For a...

VAT_tax_img4
28 Jun 2019

This guidance note provides an overview of the procedure that must be used by businesses using and accepting procurement or corporate purchasing cards.VAT Notice 701/48:...

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28 Jun 2019

This guidance note provides details regarding the periods of adjustments and adjustment calculations that need to be undertaken by businesses that have assets that come...

VAT_tax_img8
28 Jun 2019

This guidance note provides details on how land and property should be valued for the purposes of undertaking a capital goods scheme adjustment calculation. This note...

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27 Jun 2019

The capital goods scheme (CGS) has been introduced to prevent a business from gaining an unfair rate of input tax recovery on its capital expenditure. The CGS covers land...

VAT_tax_img2
27 Jun 2019

This guidance note provides an overview of the documentation required in order for a business to recover input VAT.De Voil Indirect Tax Service V3.415 (subscription...

VAT_tax_img4
27 Jun 2019

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

VAT_tax_img2
27 Jun 2019

Road fuel costs and adjusting for private useThis guidance note has the VAT fuel scale charges from 1 May 2014 to date. If the business or its adviser requires the fuel...

VAT_tax_img5
27 Jun 2019

This note provides an overview of HMRC current policy with regard to the VAT treatment of holding companies. This note mainly deals with input tax recovery by holding...

VAT_tax_img6
27 Jun 2019

This guidance note provides an overview of the correct procedure to deal with situations where the intended use of goods or services changes.The payback and clawback...

Latest Guidance
VAT_tax_img2
Value Added Tax

This guidance note provides an overview of the VAT treatment of business entertainment expenses.SI 1992/3222, Article 5 (subscription sensitive); VATA 1994, s 25(7)For a...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the procedure that must be used by businesses using and accepting procurement or corporate purchasing cards.VAT Notice 701/48:...

VAT_tax_img6
Value Added Tax

This guidance note provides details regarding the periods of adjustments and adjustment calculations that need to be undertaken by businesses that have assets that come...

VAT_tax_img8
Value Added Tax

This guidance note provides details on how land and property should be valued for the purposes of undertaking a capital goods scheme adjustment calculation. This note...

VAT_tax_img
Value Added Tax

The capital goods scheme (CGS) has been introduced to prevent a business from gaining an unfair rate of input tax recovery on its capital expenditure. The CGS covers land...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of the documentation required in order for a business to recover input VAT.De Voil Indirect Tax Service V3.415 (subscription...

VAT_tax_img4
Value Added Tax

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

VAT_tax_img2
Value Added Tax

Road fuel costs and adjusting for private useThis guidance note has the VAT fuel scale charges from 1 May 2014 to date. If the business or its adviser requires the fuel...

VAT_tax_img5
Value Added Tax

This note provides an overview of HMRC current policy with regard to the VAT treatment of holding companies. This note mainly deals with input tax recovery by holding...

VAT_tax_img6
Value Added Tax

This guidance note provides an overview of the correct procedure to deal with situations where the intended use of goods or services changes.The payback and clawback...