LON (93/2523)

No. 12,454

Decision given 15 July 1994.

Input tax – Right to deduct – Tax on pre-registration expenditure – Voluntary registration of trader making predominantly exempt supplies – Tribunal’s jurisdiction – Whether commissioners’ exercise of discretion concerning tax on pre-registration supplies subject to review – Value Added Tax Act 1983, s. 14(3) and s. 40 (1)(c); Directive 77/388, the sixth VAT directive, art. 4(1), 17, 18; Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 37(1)(a).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.