https://www.gov.uk/guidance/vat-guide-notice-700#section11
Hi Janie,
The four years before 1 October 2018 would start on 1 October 2014, rather than 2017, wouldn't they?
In Notice 700 Section 11 it says:
"You do not need to reduce the VAT you deduct on fixed assets (for example a van or machinery) to account for any use of the asset before you’re registered, provided the asset is still in use in the business when you register", so if they specifically use a van as an example you can definitely claim the VAT back!
Yolande
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