RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Part V16 Forms and other HMRC material | Commentary

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Revenue & Customs Brief, Issue 1. 23 January 2012

This brief is for information only and explains HMRC policy on claims for VAT on goods on hand at registration that are received from persons who were previously registered for VAT, de-registered and have now re-registered.

Background

When taxable persons register for VAT they often bring assets into the tax system with them. There is a provision (VAT Regulations 1995 reg 111) that allows VAT to be recovered on such assets within set time limits and with normal

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RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/12/12 VAT—Changes to the treatment of supplies made in connection with single purpose face value vouchers following the CJEU Judgment in Case C-520/10

RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate[2012] STC 526 (Banca Antoniana) – out-of-time claims for

RCB/22/12—The place of supply of services connected to land

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Part V16 Forms and other HMRC material

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Background

Business Briefs

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

RCB/4/12 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Harrier LLC

RCB/5/12 VAT—new guidance on the VAT liability of caravan pitch rentals

RCB/7/12 Changes to the procedure for the submission of Intrastat declarations

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/12/12 VAT—Changes to the treatment of supplies made in connection with single purpose face value vouchers following the CJEU Judgment in Case C-520/10

RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate[2012] STC 526 (Banca Antoniana) – out-of-time claims for

RCB/22/12—The place of supply of services connected to land

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/27/12 VAT—addressing borderline anomalies – guidance

RCB/30/12 HMRC's position following the decision of the Tax Tribunal in the case of Robinson Family Limited

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/40/12 VAT—connection charges for water

RCB/2/13 VAT liability of rooms provided in hotels or similar establishments with catering

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Part V16 Forms and other HMRC material

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

Background

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