UK Tribunal Rules Company Cannot Reclaim Input VAT Due to Pre-Registration Purchases and Invalid Invoices

• The UK First-Tier Tax Tribunal clarified rules for reclaiming input VAT on a company’s first VAT return.
• The taxpayer’s claim was denied due to lack of valid VAT invoices and purchases made before VAT registration.
• The Tribunal agreed with HMRC, stating input VAT couldn’t be reclaimed for pre-registration purchases.
• The taxpayer failed to provide sufficient evidence to support the claim.
• The company was not entitled to reclaim the input VAT.

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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