Last week we discussed in this blog, how to recover VAT paid prior to registering for VAT.
This week we are going to sketch out the reverse position: how to reclaim VAT after you have deregistered.
According to HMRC, you can make a claim for relief from VAT charged to you on certain services (not goods) supplied after your registration was cancelled and when you were no longer a registered person. You can only claim relief from VAT on those services which, although supplied to you after your registration was cancelled, related to your taxable activities prior to deregistration.
The most usual costs you could claim for are accountants’ and solicitors’ services where the supply could not be...