LON (91/1958)

No. 7790

Decision given 29 June 1992.

Input tax – Tax disallowed on the basis that it did not relate to taxable supplies – Input tax related to solicitor’s fees incurred at a time when the appellant was not registered – Whether proportion of tax relating to period up to six months prior to registration was allowable – Value Added Tax Act 1983, sec. 2, 14 and 15; Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 37.

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