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VAT input tax: regulations

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The Value Added Tax (Input Tax) (Amendment) Order, SI 2011/1071, amends SI 1992/3222 to remove the restriction on the right to recover VAT in respect of business entertainment where the entertainment is provided to overseas

The Value Added Tax (Input Tax) (Amendment) Order, SI 2011/1071, amends SI 1992/3222 to remove the restriction on the right to recover VAT in respect of business entertainment where the entertainment is provided to overseas customers and is of a kind and on a scale that is reasonable, having regard to all the circumstances.

Categories: News , Indirect taxes , VAT
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