FTTTx Vat – Supply : Pre-Registration – VAT – supplies of goods received and sold prior to registration – whether input tax can be claimed after registration – whether UK law in line with EU Directive -Held – UK and EU law aligned – pre-registration input tax not available for use against post registration supplies – appeal dismissed.
[2015] UKFTT 418 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551532