Commentary

V2.101 Definition of taxable person

Part V2 Registration – deregistration

V2.101 Definition of taxable person

Taxable persons

V2.101 Definition of taxable person

UK definition of taxable person

Under UK legislation, a person is a taxable person while he is registered, or required to be registered under VATA 1994, Schs 1–3A, and such persons are registered in a register of taxable persons maintained by HMRC. For the register of taxable persons, see V2.121.

A separate register is maintained for persons registered under VATA 1994, Sch 3B (special accounting scheme for the supply of certain services by non-EU suppliers in member states) (the non-Union scheme)1. For details of the scheme, see V2.189E. A further register is also maintained for persons registered under VATA 1994, Sch 3BA (special accounting scheme for the supply of certain services by UK suppliers in other member states) (the Union scheme)2. For details of the scheme, see V2.189O.

Interpretation Act 1978, Sch 1, provides that a 'person' includes a body of persons corporate or unincorporate unless the context requires otherwise. A person clearly includes a natural person (ie an individual, a partnership (other than a Scottish partnership) and an unincorporated association) and a legal person (ie a body corporate, a Scottish partnership and a European Economic Interest Grouping). As regards unincorporated associations and partnerships, however, it is the individuals for the time being comprising the association/partnership, not the association/partnership itself, who comprise a person3 and the legislation gives this fluctuating body a certain cohesion by providing that changes in the membership of a partnership4 or club, association or organisation5 are to be

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