VFE, Perhaps you would care to read and inwardly digest "downunder's" original post at the top of the page and then post further comment when you are having a better day. If you are unaware of the difference between HM Customs and Inland Revenue then I would suggest that you should enquire at the appropriate offices for clarification.
With regards your "crossed lines" reply, I and many others here will be very interested to see a copy of any letter from HM Customs indicating that VAT on the whole of ones training can be recovered.