VAT – DATE OF REGISTRATION and INPUT TAX ON PRE-REGISTRATION SUPPLIES – Appellant requested back dating of registration – HMRC’s refusal reasonable – no exceptional circumstances – repayment claim on supplies made six months before date of registration – supplies constituted single supplies of construction services – not entitled to claim VAT on such supplies – Appeal dismissed
Citations:
[2010] UKFTT 307 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 October 2022; Ref: scu.422302