Affects input tax recovery

Commentary – Indirect Tax Reporter ¶43-150

Future prospects rule

Commentary – Indirect Tax Reporter ¶43-155

Generally

Commentary – Indirect Tax Reporter ¶43-149
HMRC Guidance – Notice 700

Going concerns

Commentary – Indirect Tax Reporter ¶43-160

Intending trader

Commentary – Indirect Tax Reporter ¶43-162

Invoicing after

Commentary – Indirect Tax Reporter ¶43-150

Invoicing before

Commentary – Indirect Tax Reporter ¶43-150

Output tax due on supplies after registration

Commentary – Indirect Tax Reporter ¶43-150

Past turnover rule

Commentary – Indirect Tax Reporter ¶43-150

Voluntary registration

Commentary – Indirect Tax Reporter ¶43-163