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
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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...
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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...