A checklist on whether input tax is reclaimable Notice 700/18is at ¶150.

(1)The person does not seek to reclaim apparent ‘VAT’ charged on non-supplies or on ‘outside-the-scope’ items (¶10-600) such as:

(a)a transfer of a ‘going concern’ (except in relation to certain land and buildings);

(b)invoices for services which are never rendered, e.g. an entry in a non-existent fax or telex directory; and

(c)a sale of non-existent goods (there being no supply for VAT purposes (Howard [1981] 1 BVC 1,155)).

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