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.
Citations:
[2005] UKVAT V19129
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229585