Value Added Tax – pre-registration expenditure on fitting-out restaurant premises – invoices in respect of ‘services’ pre-dating registration by more than 6 months – whether recoverable as ‘input tax’ following on registration – Regulation 111(2) (d) of VAT Regulations (SI 1995/2518) and Article 17 of the Sixth Directive – Appeal refused.
References: [2005] UKVAT V19112
Links: Bailii
Jurisdiction: England and Wales
Last Update: 22 September 2020; Ref: scu.229569 br>