INPUT TAX – voluntary registration – pre-registration supplies – whether subsequent backdating possible – VATA Sch 1 para 9 – no backdating permitted. Software – whether goods or services – disallowance of input tax on supplies of services made more than six months before registration – VAT Regulations 1995 reg 111(2) – appeal dismissed
[2010] UKFTT 149 (TC)
Bailii
England and Wales
VAT
Updated: 30 December 2021; Ref: scu.422197