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Area 04 / 12
We review recoverability of input tax, allocation methods and supporting documents. For businesses with mixed activities, we assess the basis used to separate recoverable and non-recoverable amounts and identify whether further review or an application is needed.
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One of 12 areas in this practice
Grounded in your transactions and records
The service brief / 04
Every assignment starts with your records, transactions and the question that needs answering.
Back to VAT & Indirect Tax
We review recoverability of input tax, allocation methods and supporting documents. For businesses with mixed activities, we assess the basis used to separate recoverable and non-recoverable amounts and identify whether further review or an application is needed.
We test recovery claims against the use of each cost, verify the documents that support deduction, and - for mixed businesses - examine whether the apportionment method actually reflects how costs are consumed. Where the standard method distorts the outcome, we quantify the difference and assess the case for an alternative approach.
A recovery analysis with documentation findings and, where relevant, an apportionment-method assessment.
Clear analysis. Practical next steps.Practice context
Your next step
Tell us about your input tax recovery and apportionment requirements. We will outline the scope and next steps.