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Moving the goalposts

09 June 2015 / Neil Warren
Issue: 4504 / Categories: Comment & Analysis , VAT

A surprising change in HMRC’s view of pre-registration input tax claims


  • 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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