Summary
This was an appeal against a refusal by HMRC to allow two amounts of input tax to be credited in the appellant’s first VAT return. HMRC argued that the invoices were outside the six-month time limit for recovering pre-registration input tax on services. However, the Appellant stated that the actual reasons for the appeal were HMRC’s refusal to backdate the effective date of registration.
Background
The Tribunal observed that from their reading of the papers before the hearing that it was reasonably obvious that the Appellant wished to appeal against the refusal to backdate the registration and that they had written to the Tribunal saying as much. It seems that this correspondence with the Tribunal may not have been passed to HMRC.
HMRC informed the Tribunal that it accepted the Tribunal’s point as correct and was withdrawing its
