The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note will assist businesses and their advisers in identifying common VAT mistakes. The guidance note will be especially useful when completing a VAT return or undertaking a VAT review.
The information laid out below is also summarised in the Checklist ― common VAT mistakes.
Reclaiming VAT on on-street meter parking
Businesses should only reclaim VAT if they are in possession of a valid tax invoice or a receipt showing a VAT registration number. On-street parking meter charges are not subject to VAT so no VAT receipt will be issued. Therefore, no VAT can be reclaimed.
Relevant guidance notes:
Flowchart ― procedure for claiming input tax
Recovering VAT on UK business entertainment
No VAT is recoverable on business entertainment expenses
Business and staff entertainment and Flowchart - recovering VAT on entertaining expenses
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