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Oriental Delicacay Ltd v Revenue and Customs: VDT 9 Jun 2005

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>

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