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

Persons exempted from registration (see V2.147) cease to be exempted if either:

  1.  

    •     they withdraw his request for exemption

  2.  

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

Consequently, it seems clear that HMRC will register such persons.

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

Appeals may be made to a tribunal against a decision of HMRC in connection with the registration of any person3, and it appears that a tribunal

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