Commentary

V5.165 VAT recovery in respect of supplies received pre-registration and pre-incorporation; supplies received after deregistration

Part V5 Compliance, enforcement and appeals

V5.165 VAT recovery in respect of supplies received pre-registration and pre-incorporation; supplies received after deregistration

V5.165 VAT recovery in respect of supplies received pre-registration and pre-incorporation; supplies received after deregistration

Recovery of VAT on supplies received pre-registration and pre-incorporation

For the recovery of tax on such supplies, see V3.431 and V3.432 respectively.

VAT recovery on supplies received after deregistration

Tax will invariably be incurred after the date of deregistration, for example on accountancy services for completing the final VAT return. Without specific legislation, such tax 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

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