is there an error in the BPP study guide pg. 296 under the historical test when will HMRC register the trader? also on pg. 299 what does the last sentence mean? ‘ Input tax attributable to supplies made before reg is not deductible……’???? then on pg. 306 ‘imp loss relief claims must be made within 3 years of the time the debt became eligible for relief’ the study cards pg 137 state that they must be claimed within 4 years… please can someone clarify? thanks!