A client purchased vouchers through PerkBox at a discount of 8% and used these to buy a new phone from PC World. Can they reclaim VAT on the full price of the phone as shown on the receipt from PC World, or can they only claim a restricted amount of VAT since they received a discount.
E.g. £1,000 vouchers purchased through PerkBox with 8% discount (so actually paid £920). Then purchased phone worth £1,000 including 20% VAT. Can I reclaim the VAT on the full amount (£200) or can I only claim VAT on 20% of the amount actually paid (£184)?