The Indirect Tax Reporter’s index and commentary cannot refer to everything on which VAT is recoverable because the list would be infinitely long. The legislation merely deals with the exceptions to the general rules. Recoverable VAT is defined by exclusion.
A question such as ‘Can I recover input tax on a widget?’ could be turned around to ask ‘Why might input tax not be recoverable?’ For example, is a widget one of the items specifically non-deductible, or is the widget not used wholly or partly for business purposes? These are the real questions to ask.
Conditions for reclaiming input tax on UK supplies