A client has passed to me an invoice dated for the month prior to incorporation for some training. The course itself was 2 weeks prior to incorporation.
I know there was an intention to form the company prior to the date of the invoice and there should be records to back this up - assuming they kept minutes of meetings between the 4 (now) directors and the invoice is to one director but paid by another. ie the person who went on the training was not the person who paid the invoice.
The training itself was CAA pilot competency which is a requirement to operate a drone commercially - the company provides aerial videos for clients and but for some unfortunate timing there would be no issues. If only they had formed the company before sending a director on the course...
At the time of the course there was no company and so it would appear that Silva v Charnock is likely not to be in point but if anyone has any thoughts on how to treat this within the company accounts and CT computation I would be most grateful for their thoughts.
Thanking you all in anticipation.