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VAT visits

27 January 2015 / Neil Warren
Issue: 4486 / Categories: Comment & Analysis , Admin , Compliance , VAT

Lessons learned from compliance reviews


  • HMRC’s VAT visits are continuing but the departmental approach may have changed.
  • Comparing VAT input claims with output tax liabilities.
  • A reminder of the four conditions for claiming input tax.
  • Ensure that option to tax claims are supported by evidence.
  • Partial exemption methods should ensure a fair and reasonable recovery of input tax.

There are two questions I have been asked more than any other in the past 12 months: first what has gone wrong with Manchester United; and second do HMRC ever carry out VAT visits now?

The answer to the first one is easy: a certain gentleman called Alex (or Sir Alex to be precise) stood down as manager about 18 months ago and if we are honest we all guessed...

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