Pre registration VAT

Posted on 09 Nov 2022
Share Blog Post

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.

View more blog posts

NIC hammer blow
Posted on 23 Jun 2025
NIC hammer blow
read more
Youth mobility scheme
Posted on 21 May 2025
Youth mobility scheme
read more
Businesses unaware of MTD
Posted on 14 May 2025
Businesses unaware of MTD
read more
Two tier tax system introduced
Posted on 07 May 2025
Two tier tax system introduced
read more
Back To Top
01604 660661