Usually, you’re blocked from reclaiming VAT you incur on business entertainment costs but there are circumstances where this rule doesn’t apply. What are they and when might you be able to use them
to your advantage?
Published 20.05.2021
VAT that you pay on the cost of providing entertainment can’t usually be reclaimed. One exception to this rule is where it’s for an overseas customer. However, there are tough conditions. When and
how do these apply?
Published 25.10.2016
When you first started out you travelled a great deal meeting potential customers. You treated your travel and subsistence costs as VAT-inclusive and duly claimed back input VAT via your return. Was
this right though?
Published 22.12.2005
As the sales director you’re out on the road a lot meeting and greeting existing and potential customers, and spending a packet in the process. But how much of the VAT on these costs will HMRC allow
you to reclaim?
Published 18.03.2013
If you rent your premises then, directly or indirectly, you could be paying VAT on the costs which your landlord incurs and passes on to you. But are you entitled to reclaim any of it?
Published 04.04.2014
Paying for goods/services with the company credit card is pretty run of the mill stuff. However, you might not be claiming all the VAT you are entitled to. What exactly should you be looking out for
when you complete your next VAT return?
Published 09.05.2008
For this VAT period you have expenses shown on your company credit card statement but no VAT invoices to back them up. If you don’t include them in the return you might be missing out on Input VAT.
So what should you do?
Published 18.01.2007
You’re putting on a customer event which includes drinks and snacks. Your bookkeeper thought you should be entitled to reclaim the VAT on the cost but HMRC’s guidance suggests not. Who’s right and
why?
Published 31.10.2022
Does your business use self-employed staff/contractors? If it does, what happens to VAT on, say, their overnight expenses? Can the VATman argue you can’t reclaim the VAT on any expense they recharge
to you?
Published 25.09.2008
Your sales and customer service teams travel extensively to visit existing and prospective customers, wining and dining them on occasions. How much, if any, of the VAT paid on those expenses can you
reclaim?
Published 12.12.2023