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A surprising change in HMRC’s view of pre-registration input tax claims
KEY POINTS
- HMRC have moved the goalposts for pre-registration input tax.
- Change made in 2011 but has only recently come to light.
- Case study illustrates the restrictions that must now be made.
- Note the different time limits that apply to input tax on goods and services.
- An analysis of the relevant EU and UK legislation.
It may not surprise readers to learn that I come from the generation when the main interest of many boys was to play football for hours on end usually on a pretty dodgy surface where pullovers were used as goal posts. Strange as it may seem there were no computers or Facebook in those days.
One of my school friends was a fantastic goalkeeper and like all good goalkeepers he hated...
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