Member Since: 5th Dec 2013
18th Apr 2019
The SSAS owns commercial property which it lets to tenants who in the main are not VAT registered. The SSAS would need to register for VAT in order to claim back the VAT charged on the purchase of a commercial property. The prospective tenants would in the main not be VAT registered.
From your answer it appears that registering for VAT to reclaim the VAT on the purchase, and then de-registering would not result in a 'nil' liability to C&E.