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
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...
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...
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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...