You should begin by identifying, as far as you can, VAT on those purchases that are wholly attributable to either a business or a non-business use.

This goes a long way towards explaining the awkwardness felt by the foreign learner in conversation an awkwardness which does not seem wholly attributable to faulty or slow processing of grammar and vocabulary.

She indicated that "Moser correctly observed that such an unwarranted generalization would lead to ludicrous conclusions; but these would be wholly attributable to Moser's ludicrous misinterpretation of what I actually wrote."

These last two forms of cancer are now considered by experts to be in the category 'diseases for which the excess mortality in smokers may be partly or wholly attributable to smoking'.

Shortages of skilled manpower and management skills may well be immediately traceable to these developments but they are not, by any means, wholly attributable to them.

In creating an overall budget the contribution of each profit centre (its budgeted income less all wholly attributable costs) is the first significant managerial measurement.

According to this view, justice demands that variations in how well off people are should be wholly attributable to the responsible choices people make and not to differences in their unchosen circumstances.

This drop within agriculture is, of course, wholly attributable to the effectiveness of the integrated control system.

This is wholly attributable to their weak healthcare systems and the human resources crisis that is sweeping that sector.

The issue may be wholly attributable to a misinterpretation of the 1986 Tax Reform Act changes.