HMRC changes VAT reclaims interpretation

https://www.google.com/url?rct=j&sa=t&url=http://www.accountancyage.com/aa/news/2413537/hmrc-changes-vat-reclaims-interpretation&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNF1kvXpkJTtRAet5jI9bN_cmH-ntw