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

   The 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

    The significance of the definitions of input tax
13. VIT13100

    The 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