The session will be held at 11.00 to 11.40 on Thursday 16 May in Theatre 1 and will be presented by VAT expert Sarah Kay, lead technical writer at Croner-i.

Always a complex area, Sarah Kay will give the lowdown on the decision making process about whether or not VAT incurred on a particular expense can be recovered.

When this happens the first point to resolve is whether not the VAT is input tax in the first place. The first part of this presentation will explore how input tax is defined for VAT purposes as, if VAT is not input tax, it cannot be claimed.

In the second part we will address the conditions which input tax must meet in order for it to be claimed.

Register here to ensure a place at the session as this is likely to be oversubscribed.

And remember to visit the Croner-i stand number 10 at Excel London to find out all about our expert services for accountants and enjoy a host of fun perks on the stand.