Pre-registration input tax
Arbitration proceedings with previous partners
Attribution
Cable television service
Cases
Abortive expenditure
Appeal
Inputs straddling liability change
Inputs straddling registration
Lithuania's block overruled
Partial exemption limit
Rent
Shop fitting
Training course a supply of services not goods/assets
Working models: part of supply of services
Claimed late
Commissioners' refusal to allow claim
Continuous supply of services
Conversion of non-residential property into dwellings
Deduction, limitation period
Exempt supplies made
Extra-statutory concession
Applicability
Legitimate expectation
Flat-rate scheme: pre-registration input tax
Generally
Land and buildings
Non-deductible
Partial exemption de minimis limits
Partnership, investment costs and invoices
Post-registration
Recovery
Date of registration affecting
Flowchart
Generally
Reflect the use made of the asset before registration
Refurbishment of commercial property
Rental payments
Services
Shop fitting
Generally
Solicitor's fees
Stage payments for building work
Stock and assets
Time limit compatible with right to deduct
When supply of services used
