The fourth bullet point of 11.3 of VAT notice 700 states:
"the services were not related to goods which you disposed of before you were registered"
HMRC guidance (https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit32000) states:
"Six months represents a period in which it is deemed that services obtained will relate to business activity carried on at the time of registration." but then goes on to add: "A business may not use regulation 111 to recover tax on goods or services that formed part of onward supplies it made before the effective date of registration."
My context is an estate agent client who pays for listings of properties on the Rightmove platform who invoice monthly based on a package of services that relate to that particular month. I would therefore argue that this service forms part of supplies made pre-registration, yet the part above from VIT3200 suggests a "deemed" six month period as being gospel, with no apparent legislative basis.
I would welcome members' opinions here please.