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Contents

Official guidance

VIT10000 · VAT Input Tax basics

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VIT10100 · Introduction
VIT10200 · Is the expenditure for a business purpose?
VIT10400 · Impact of the decision in Flockton
VIT10600 · How to determine business use
VIT10800 · Tax incurred by temporary voluntary registrations
VIT11000 · EU law
VIT11500 · UK law
VIT12100 · The basic right to deduct principles
VIT12200 · Unusual circumstances
VIT12400 · Questions for HMRC staff to ask
VIT12500 · The significance of the definitions of input tax
VIT13100 · The Input Tax Order
VIT13200 · Reasons for input tax restrictions
VIT13300 · Recipient of supply
VIT13400 · When input tax can be claimed by the business on supplies to employees
VIT13420 · Self employed labourers and contractors
VIT13440 · Leases to named individuals
VIT13450 · Claims when the business is not registered
VIT13500 · Insurance claims
VIT13600 · Legal expenses
VIT13700 · Accountancy fees
VIT13800 · Input tax on barristers’ common expenses
VIT13850 · Special accounting methods for barristers in chambers

VAT Input Tax basics: contents
VAT Input Tax basics: EU law

VIT11000 | VAT Input Tax basics: EU law

From HM Revenue & Customs · VAT Input Tax

Page archived. Archived due to reference to EU Law. No longer applicable.