Commentary

V2.120 Categories of registration

Part V2 Registration – deregistration

V2.120 Categories of registration

Persons subject, or entitled to VAT registration

V2.120 Categories of registration

From IP completion day, 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 TOGC – requirement to register, see V2.1373

  4.  

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

  5.  

    •     taxable supplies – single taxable

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