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Input & output tax (Recovery of input tax (Conditions (Supplied by…
Input & output tax
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Business entertaining
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Employees, customers outside EU
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Motor expenses
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Fuel scale charge, VAT-inclusive figure = 1/6 (5g/km intervals)
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- Output tax - capital assets
Sales of capital assets
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Car asset was blocked, recover sale price is normal
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Relating to overheads- proportion to taxable supplies can be recovered, leaving the rest irrecoverable