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When to recover Input Tax and Partial Exemption
INTRO AND COURSE AGENDA
Intro (1:59)
Course Agenda (0:57)
GENERAL PRINCIPLES OF VAT RECOVERY WITH WORKED EXAMPLE
General Principles of VAT Recovery with worked example (3:43)
General Principles of VAT Recovery - Illustration 1 Question (0:34)
General Principles of VAT Recovery - Illustration 1 Answer (10:14)
GENERAL PRINCIPLES OF VAT RECOVERY - EXEMPT SUPPLY
General Principles of VAT Recovery - Exempt Supply (1:17)
CONDITIONS TO BE SATISFIED TO MAKE AN INPUT TAX CLAIM - AND WHEN IT CANNOT BE ALLOWED
Conditions to be satisfied to make an Input Tax Claim - and where it cannot be allowed (4:24)
GOODS AND SERVICES WHERE INPUT TAX CREDIT NOT ALLOWED - ILLUSTRATION
Goods and Services where input tax credit not allowed - Illustration 1 Question (1:00)
Goods and Services where input tax credit not allowed - Illustration 1 Answer (4:21)
Goods and Services where input tax credit not allowed - Illustration 2 Question (0:36)
Goods and Services where input tax credit not allowed - Illustration 2 Answer (3:36)
INPUT TAX RECOVERABLE - CAPITAL CLAIMS
Input Tax Recoverable - Capital Claims (3:22)
PARTIAL INCOME EXEMPTION
Partial Income Exemption (17:32)
Partial Income Exemption - Illustration 1 Question (0:33)
Partial Income Exemption - Illustration 1 Answer (2:31)
Partial Income Exemption - Illustration 2 Question (7:47)
Partial Income Exemption - Illustration 2 Answer (2:32)
REVERSE CHARGE AND PARTIAL INCOME EXEMPTION
Reverse Charge and Partial Income Exemption (0:31)
Reverse Charge and Partial Income Exemption - Illustration 3 Worked Example with Answer (1:49)
Reverse Charge and Partial Income Exemption - Illustration 4 Question (1:19)
Reverse Charge and Partial Income Exemption - Illustration 4 Answer (3:52)
RECOVERY OF INPUT TAX - IMMOVEABLE PROPERTY
Recovery of Input Tax - Immoveable property (25:38)
PRIORITY FOR VAT CHARGED BY REGISTERED PERSON
Priority for VAT Charged for registered person (0:47)
Outro (0:53)
Conditions to be satisfied to make an Input Tax Claim - and where it cannot be allowed
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