VAT- Input Tax

HMRC Briefs issued on or after 1 January 2007 in respect of VAT - Input Tax will be listed in this area.

Revenue & Customs Brief 55/07 - Issued 13 August 2007
This Brief gives details of an article: Revised treatment of VAT incurred on home computers made available by employers to their employees.

Revenue & Customs Brief 36/07 - Issued 11 April 2007
This Brief gives details of an article concerning: VAT Input Tax deduction without a valid VAT invoice: Revised Statement of Practice.

Revenue & Customs Brief 05/07 - Issued 26 January 2007
This Brief gives details of an article concerning VAT - further clarification of the treatment of foreign exchange transactions (FOREX) and transactions in other financial instruments.