Backdating vat

He is keen to get back some of the VAT he's paid on purchases (particularly expensive business assets) in the past.I understand the VAT on assets bought in the past 4 years that the company still holds can be reclaimed (he makes taxable supplies - video production company), however I just wanted to check my understanding that reclaiming this VAT does not require you to actually backdate the registration date when you apply?It is recommended that business checks with its customers prior to issuing VAT only invoices.However, if payment is not received, bad debt relief can be claimed after 6 months.

Because your registration is done by those twunts at hmrc, you dont know which quarter you'll fall into.

If the original invoice didn't say "VAT Registration applied for", then you have no case. And AFAIK you can't backdate VAT FRS to before the current accounting quarter. Because your registration is done by those twunts at hmrc, you dont know which quarter you'll fall into.

You can only charge VAT against a VAT invoice and without that qualification or a VAT number it isn't one. Last time I did it, they actually backdated mine to the previous quarter.

However, in the case of Gray [2000] STC 880 the High Court held that, the only information which the Commissioners could or should act upon was the information which was available to them at that time.

I am intending to act for a friend as his VAT agent and I'm currently going through the registration process.

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