Pre registration VAT

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Smith t/a Heliops UK [2015] TC 04237 

 

The recent Smith case is a useful reminder of the treatment of pre registration VAT say Harris & Co accountants Northampton

The First-tier Tribunal (FTT) dismissed the appeal against (1) HMRC’s decision to disallow a claim for pre-registration input VAT inclusive in relation to helicopter pilot training and (2) the related penalty assessment.

Essentially the Tribunal said that you cannot reclaim pre registration VAT on services supplied more than six months before registration. A service is anything other than goods.

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