Updates: VAT Input Tax

2022

14 December 2022 published amendments

Is it input tax: intention to make supplies

The last bullet points under 'Failed business' relating to output tax due on the cost value of goods and unconsumed services has been corrected. This has been removed and replaced by the last two sentences now shown on this page.

10 March 2022 published amendments

Is it input tax: current Lennartz users

New addition - Clarification of the law Finance (No. 3) Act 2010 Schedule 8, paragraph 4 for businesses who opted to continue using the Lennartz mechanism on 22 January 2010. Referred to in RCB 6 (2022)

7 February 2022 published amendments

VAT Input Tax basics: reasons for input tax restrictions

Removed all reference to the EU.

VAT Input Tax basics: UK law

Removal of all EU references.

VAT Input Tax basics: EU law

Archiving reason text added.

2021

26 February 2021 published amendments

VAT Input Tax basics: recipient of supply

Page updated to give more detailed explanation and details.

2017

7 November 2017 published amendments

Specific issues: contents

added new page VIT45400

2 November 2017 published amendments

Specific issues: contents

links to pages VIT 44900, 45100, 45200 and 45300 archived.

1 November 2017 published amendments

Specific issues: third parties providing both administration and investment services to funded occupational pension schemes – arrangements where the employer does not directly contract and pay for the services.

title has changed, all references to management services has changed to administration services

Specific issues: employers with funded pension schemes - arrangements where the employer does not directly contract and pay for the services

The title has expanded, the opening paragraphs have been rewritten. 'Management services' has been reworded as 'Administration services in all instances.

Specific issues: contents

New page VIT44650 added

31 October 2017 published amendments

Specific issues: funded occupational pension schemes

This page has been completely rewritten with a lot of previous text removed or reworded.

20 April 2017 published amendments

Legal history: cases about holding companies

Cases updated.

When is VAT recoverable by holding companies

Updated following review of CJEU decision on Larentia + Minerva & others.

Specific issues: definition and VAT status of holding companies

Updated following review of CJEU decision on Larentia + Minerva & others.

2016

8 November 2016 published amendments

How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111

Treatment of VAT incurred on assets that are used by the business prior to VAT registration updated