by Sarah Kay

The fundamental principles which govern when input tax can be recovered

by Sarah Kay

When input tax can be recovered even though some of the conditions discussed in the first module are not met

by Sarah Kay

Input tax recovery in specific circumstances which can give rise to difficulties

by Angela Bedi

Who is responsible for accounting for output tax and how to establish the amount to be paid to HMRC

by Sarah Kay

Calculation of input tax recovery by businesses which make both taxable and exempt supplies

by Sarah Kay

Four areas where partially exempt businesses must take care as additional rules may apply

by Sarah Kay

Calculating the recovery percentage

by Sarah Kay

Input tax recovery on capital assets