Division V3.4     Input tax

Relief for tax chargeable, paid or payable

Introduction V3.401

Meaning of “input tax”; tax treated as such V3.402

Refund or repayment of tax V3.404

Capping provisions in relation to input tax V3.405

Business purpose

Introduction V3.405A

The subjective test of purpose V3.406

Business or non-business? V3.407

Involvement in fraudulent transactions V3.407A

Duality of purpose; business and non-business V3.408

Duality of benefit V3.409

Particular goods and services V3.410

Input tax credit

Tax evidenced by documents/other evidence V3.415

Tax excluded from credit V3.416

Input tax for a prescribed accounting period V3.418

Accounting errors/adjustments V3.419

Transactions giving rise to input tax credit

Supplies made to the claimant V3.421

Supplies made to employees V3.422

Agents V3.423

Self-supplies V3.424

Reverse charge V3.425

Goods imported

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