Input tax challenges

Neil Warren considers how much input tax can be claimed on some expenses where HMRC might argue that the cost partly or wholly relates to non-business or private use

There are a number of expenses incurred by a business which can present a genuine input tax challenge for many advisers: can I claim all of the VAT being charged by the supplier, some of it or none at all? In this article, I will consider some of these tricky areas, and hopefully give a steer on the thinking to adopt in such cases, helped by HMRC guidance and past tribunal cases.