VAT input tax spotlight

In this three-part series on practical input tax issues, Neil Warren explains:

  • How a business can still claim input tax even if it can’t produce a tax invoice to HMRC
  • When HMRC may raise assessments to correct errors
  • How partly exempt businesses and not-for-profit entities must look at the ‘use’ of an expense and whether there is a ‘direct and immediate’ link to taxable supplies
Business strategy game
Article
1st Dec 2017
In his final article on input tax, Neil Warren analyses how partly exempt businesses and not-for-profit entities must look at the ‘use’ of...
eraser
Article
24th Nov 2017
In the second part of his series on input tax issues, Neil Warren considers when HMRC may raise assessments to correct errors. They have a...
handwritten ledger
Article
17th Nov 2017
2
In the first of a three-part series on practical input tax issues, Neil Warren explains how a business can still claim input tax even if it...