VAT reclaim

I have read a couple of news items recently about the possibility of reclaiming input VAT on entertaining expenses.

I was always told that the VAT on such expenditure was non-recoverable and am now rather confused.

Has there been a change in the law or were we all simply mistaken regarding our previous interpretation of it?

I am also left wondering exactly what elements of ‘entertaining’ can be included in such a claim and over what period historically this VAT can be recovered.

Does this new approach relate to expenses in the UK as well as abroad and is there a deadline for making such claims?

Also are there particular types of business that are likely to be more eligible for such repayment claims or is it going to be a matter of reviewing all my clients’ files and then writing to them?

Any guidance on the technicalities...