FTTTx Value Added Tax – pre-incorporation expenditure and expenditure incurred prior to the date of registration and the date when registration was required – Appeal dismissed as regards expenditure incurred before the individual who formed the company decided that the company would conduct the property development work, such that only thereafter was expenditure incurred ‘for the company’ – appeal allowed as regards such minor amounts of expenditure as can be shown to have been incurred by the company itself for the purposes of a business about to be conducted by it
Citations:
[2009] UKFTT 190 (TC)
Links:
VAT
Updated: 17 August 2022; Ref: scu.409009
