VIT20000 - Is it input tax: contents
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VIT20500General principles
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VIT21000The link to supplies
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VIT22000Intention to make supplies
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VIT24000Subsidised activities
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VIT25000Mixed business and private or non-business use
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VIT25200Mixed use of goods
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VIT25220The option to leave goods wholly outside the business and treat them as wholly private or non-business assets
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VIT25240Bringing an asset partly within the business
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VIT25260Apportionment of capital items
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VIT25280Treating an asset as wholly business
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VIT25300Mixed use of services
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VIT25400VAT Act 1994 section 24(5) apportionment
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VIT25450Methods of apportionment under VAT Act 1994 section 24(5)
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VIT25510What is the Lennartz mechanism?
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VIT25540How to apply the Lennartz mechanism
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VIT25550Current Lennartz users
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VIT25600Changes in the use of goods
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VIT25700Changes in the use of services
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VIT25800How to work out tax due under the Supply of Services Order
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VIT25900The case of Vereniging Noordelijke Land-en Tuinbouw Organisatie (VNLTO)