Updates: VAT Input Tax
2024
Re-adding sections on CGS, pre-incorporation and post-deregistration, which were deleted as the result of an oversight.
Rewriting in light of the changes to the VAT liability of private school fees on 1 January 2025.
Post- deregistration contact address updated
2022
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.
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
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)
Archiving reason text added.
Removal of all EU references.
VAT Input Tax basics: reasons for input tax restrictions
Removed all reference to the EU.
2021
VAT Input Tax basics: recipient of supply
Page updated to give more detailed explanation and details.
2017
added new page VIT45400
links to pages VIT 44900, 45100, 45200 and 45300 archived.
Specific issues: pensions provided for the employees of more than one employer
page archived
Specific issues: when trustees of funded pension schemes can claim input tax
page archived
Specific issues: attribution of services received in connection with funded pension schemes
page archived
re-published to include new pages: VIT44650, 44750, 45400, 45410, 45420, 45430, 45440, 45500, 45510
new pages VIT 44750, 45410, 45420, 45430, 45440, 45500 and 45510 added
New page VIT44650 added
The title has expanded, the opening paragraphs have been rewritten. 'Management services' has been reworded as 'Administration services in all instances.
Specific issues: when employers should charge output tax in connection with funded pension schemes
Page archived
title has changed, all references to management services has changed to administration services
Specific issues: funded occupational pension schemes
This page has been completely rewritten with a lot of previous text removed or reworded.
Specific issues: definition and VAT status of holding companies
Review date updated.
Updated following review of CJEU decision on Larentia + Minerva & others.
Specific issues - basic functions of holding companies and their ability to register for VAT
Page archived
When is VAT recoverable by holding companies
Updated following review of CJEU decision on Larentia + Minerva & others.
Legal history: cases about holding companies
Cases updated.
2016
Treatment of VAT incurred on assets that are used by the business prior to VAT registration updated