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HMRC internal manual

VAT Input Tax

VAT Input Tax: recent changes

Below are details of the amendments that were published on 21 February 2012
(see the update index for all updates)

Page Details of update  
VIT10000 Revised book of guidance replacing V1-13  
VIT25510 Update on Lennartz accounting after the decision in VNLTO  
VIT40100 Update on treatment of holding companies  
VIT43000 Update on business entertainment after the decision in Astra Zeneca  
VIT50000 Expanded section on motoring expenses including information from public notice  
VIT60000 Description of key points from case law now in separate section