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