Commentary

V2.130 Circumstances in which VAT registration can be cancelled

Part V2 Registration – deregistration

V2.130 Circumstances in which VAT registration can be cancelled

V2.130 Circumstances in which VAT registration can be cancelled

The circumstances in which a person's registration may be cancelled are as follows, namely, the person:

  1.  

    •     ceases to be liable to registration – taxable supplies, see V2.151 and V2.161

  2.  

    •     is not liable to be registered – taxable supplies, see V2.152 and V2.161

  3.  

    •     is no longer entitled to be registered – taxable supplies, see V2.153 and V2.161

  4.  

    •     is neither entitled nor liable to be registered – taxable supplies, see V2.153

  5.  

    •     is exempt from registration – taxable supplies, see V2.147

  6.  

    •     transfers registration to the Isle of Man,

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