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!
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!
