if we take £100,000 as the 100%, then, the VAT will be 17% of that, well
how much is 17% of £100,000 ?
[tex]\bf \begin{array}{ccllll}
amount&\%\\
\textendash\textendash\textendash\textendash\textendash\textendash&\textendash\textendash\textendash\textendash\textendash\textendash\\
100,000&100\\
x&17
\end{array}\implies \cfrac{100,000}{x}=\cfrac{100}{17}[/tex]
solve for "x"