Let $final\;value=V$ and $percentage=p\%$
Then $VAT=V-\dfrac{100}{100+p}\,V=V\left(1-\dfrac{100}{100+p}\right)=V\,\dfrac{p}{100+p}$
$$VAT=V\frac{p}{100+p}$$
Hope this helps
Let $final\;value=V$ and $percentage=p\%$
Then $VAT=V-\dfrac{100}{100+p}\,V=V\left(1-\dfrac{100}{100+p}\right)=V\,\dfrac{p}{100+p}$
$$VAT=V\frac{p}{100+p}$$
Hope this helps