Apportionment methods

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Apportionment methods
  • Apportioning output tax
  • Apportioning input tax
  • Apportioning taxable and exempt input tax
  • Tour operators
  • Apportioning taxable and non-business input tax
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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