Commentary

V2.120 Categories of registration

Part V2 Registration – deregistration

V2.120 Categories of registration

Persons subject to, or entitled to, registration

V2.120 Categories of registration

A person may be either required, or entitled, to register for VAT in a variety of circumstances, as summarised below:

  1.  

    •     Past taxable supplies exceeding annual limit – requirement to register, see V2.1351

  2.  

    •     Future taxable supplies expected to exceed turnover limit in 30 days – requirement to register, see V2.1362

  3.  

    •     Taxable supplies – business transferred as a going concern – requirement to register, see V2.1373

  4.  

    •     Taxable supplies – local authorities – requirement to register, see V2.1384

  5.  

    •     Taxable supplies – single taxable person direction –

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