Commentary

V2.139 Liability to registration—person previously exempted from registration

Part V2 Registration – deregistration

V2.139 Liability to registration—person previously exempted from registration

V2.139 Liability to registration—person previously exempted from registration

A person exempted from registration (see V2.147) ceases to be so exempted if either:

  1.  

    •     he withdraws his request for exemption

  2.  

    •     it appears to HMRC that his request for exemption should no longer be acted upon1

Consequently, it seems clear that HMRC will register such a person.

An application for retrospective registration cannot be made when exemption from registration has previously been requested and granted (see, for example, Llanfyllin Group Practice2).

An appeal lies to a tribunal against a decision of HMRC with respect to

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