Commentary

V3.431A Services purchased subsequent to deregistration

Part V3 Supplies, acquisitions and imports

V3.431A Services purchased subsequent to deregistration

V3.431A Services purchased subsequent to deregistration

Input tax may be incurred after the date of deregistration, for example on accountancy services for completing the final VAT return, and without specific legislation the tax suffered would be ineligible for relief. Regulations made under VATA 1994 s 24(6)(d) provide that if a person who has been, but is no longer, a taxable person makes a claim in such manner and supported by such evidence as HMRC may require, they may pay to him the amount of any tax on the supply of services to him after the effective date of deregistration which

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