Recent developments

NEW: To help with your CPD, these modules now contain knowledge tests.


Input tax: principles of input tax recovery

by Sarah Kay

This Tax Essentials course covers:

The fundamental principles which govern when input tax can be recovered

20 mins
Course status: Not started
Released in October 2024
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Input tax: recovery where not all conditions are met

by Sarah Kay

This Tax Essentials course covers:

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

15 mins
Course status: Not started
Released in April 2025
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Input tax: specific circumstances

by Sarah Kay

This Tax Essentials course covers:

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

15 mins
Course status: Not started
Released in April 2025
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Output tax

by Angela Bedi

This Tax Essentials course covers:

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

10 mins
Course status: Not started
Released in October 2024
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Partial exemption: introduction and calculations

by Sarah Kay

This Tax Essentials course covers:

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

15 mins
Course status: Not started
Released in April 2025
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Partial exemption: additional issues

by Sarah Kay

This Tax Essentials course covers:

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

15 mins
Course status: Not started
Released in April 2025
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Partial exemption: methods

by Sarah Kay

This Tax Essentials course covers:

Calculating the recovery percentage

10 mins
Course status: Not started
Released in April 2025
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Capital goods scheme

by Sarah Kay

This Tax Essentials course covers:

Input tax recovery on capital assets

15 mins
Course status: Not started
Released in April 2025
Book a demo