{"version":"1.0","provider_name":"London Chartered Accountants Blog | Goodman Jones London Accountants","provider_url":"https:\/\/www.goodmanjones.com\/blog","title":"HMRC Support for Businesses Suffering Lost VAT Recovery","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"QvC8NC7VsJ\"><a href=\"https:\/\/www.goodmanjones.com\/blog\/hmrc-support-for-businesses-suffering-lost-vat-recovery\/\">HMRC Support for Businesses Suffering Lost VAT Recovery<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.goodmanjones.com\/blog\/hmrc-support-for-businesses-suffering-lost-vat-recovery\/embed\/#?secret=QvC8NC7VsJ\" width=\"600\" height=\"338\" title=\"&#8220;HMRC Support for Businesses Suffering Lost VAT Recovery&#8221; &#8212; London Chartered Accountants Blog | Goodman Jones London Accountants\" data-secret=\"QvC8NC7VsJ\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.goodmanjones.com\/blog\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"VAT registered businesses making taxable and exempt supplies are normally entitled to only partial recovery of VAT incurred on costs.\u00a0 \u00a0Such businesses are said to be \u2018partially exempt\u2019 and must use a partial exemption method to calculate reclaimable VAT.\u00a0 For example, partial exemption often arises in the real estate sector, where a mixture of taxable and exempt income is common.\u00a0 Similar rules apply to charities and not for profit organisations which often suffer irrecoverable VAT as a result of having business and non-business activities."}