VIT10000 - VAT Input Tax basics: contents

  1. VIT10100
    Introduction
  2. VIT10200
    Is the expenditure for a business purpose?
  3. VIT10400
    Impact of the decision in Flockton
  4. VIT10600
    How to determine business use
  5. VIT10800
    Tax incurred by temporary voluntary registrations
  6. VIT11000
    EU law
  7. VIT11500
    UK law
  8. VIT12100
    »Ê¹ÚÌåÓýapp basic right to deduct principles
  9. VIT12200
    Unusual circumstances
  10. VIT12300
    Procedure for dealing with supplies made on or after 16 April 2003
  11. VIT12400
    Questions for HMRC to ask
  12. VIT12500
    »Ê¹ÚÌåÓýapp significance of the definitions of input tax
  13. VIT13100
    »Ê¹ÚÌåÓýapp Input Tax Order
  14. VIT13200
    Reasons for input tax restrictions
  15. VIT13300
    Recipient of supply
  16. VIT13400
    When input tax can be claimed by the business on supplies to employees
  17. VIT13420
    Self employed labourers and contractors
  18. VIT13440
    Leases to named individuals
  19. VIT13450
    Claims when the business is not registered
  20. VIT13500
    Insurance claims
  21. VIT13600
    Legal expenses
  22. VIT13700
    Accountancy fees
  23. VIT13800
    Input tax on barristers' common expenses
  24. VIT13850
    Special accounting methods for barristers in chambers