Exemption ― supplies of goods where input tax cannot be recovered

Produced by Tolley

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

  • Exemption ― supplies of goods where input tax cannot be recovered
  • VAT treatment
  • What counts as input tax?
  • What is non-deductible input tax?

Exemption ― supplies of goods where input tax cannot be recovered

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note provides an overview of the VAT treatment of sales of goods on whose purchase input tax was non-deductible.

VAT treatment

The supply of goods in relation to which input tax was non-deduc

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