![warren_edit_0_0](https://www.taxation.co.uk/images/default-source/files/field/image/warren_edit_0_0.jpg?sfvrsn=d16c8911_2)
Lessons learned from compliance reviews
KEY POINTS
- 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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