Recent content by JohnAW

  1. J

    Backdating VAT registration - do I have to add VAT to old invoices?

    The company made some purchases before it started to make sales. Can the VAT registration go back to the earliest purchase within the allowable period, or can it only go back to the date of the first sale? Is there some grace period perhaps?
  2. J

    Backdating VAT registration - do I have to add VAT to old invoices?

    I am looking at registering for VAT and I understand that I can reclaim VAT on some recent purchases. If I do that do I also have to add VAT to invoices that were issued over the same period? Can my VAT registration backdate to a time before the company was trading but when the company was...
  3. J

    Is a company still dormant if it has bought parts and materials for R&D?

    I was asking with HMRC and Corporation Tax in mind, as I had mis-read their example situation "buying and selling goods with a view to making a profit or surplus" as "buying or selling goods with a view to making a profit or surplus".
  4. J

    Is a company still dormant if it has bought parts and materials for R&D?

    Is a company still dormant if it has bought a parts and materials for R&D?
  5. J

    Reclaiming VAT from before VAT registration

    In this case the equipment (manufacturing equipment) remains in China and Taiwan, so they are not imports. They are assets however.
  6. J

    Reclaiming VAT from before VAT registration

    Could I add a question to this topic: What about reclaiming VAT from equipment purchased from other EC Member States, and from equipment purchased from China and Taiwan before registration? On gov.uk's /reclaim-vat page it says you can not reclaim VAT from purchases from other EC Member States...