From what I know services are not tangible. 'Hiring' of a photocopier and its output are tangible (substance over form-control). Could also be lease hire for heavy duty copiers, making it a Tangible asset. Why Should the limit not be more than 6 months like stock, printers etc? Unless if it is because toners are consumables, (however print outs tangible?)
Copier limited by 6 month rule? Food for thought.
Ask the Tutor ACCA TX-UK
Pre-incorporation expenses: VAT 6 months limit for services
The 6 month rule applies to all services provided - it is not like an asset that you still own at the date of registration and will subsequently sell post registration and therefore be required to charge output tax on that sale of the stock or asset
please also note that the issue is NOT about pre-incorporation expenses it is about pre-registration expenses
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