A four-year time-limit on claims to recover input tax after de-registration applies to businesses which de-register. Claims must be made within four years from the date of supply of the services concerned
The time-limit was three years before 1 April 2009 (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 111(5); Notice 700/11).
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.