Commentary

V2.140 Liability to registration—Manx taxable person

Part V2 Registration – deregistration

V2.140 Liability to registration—Manx taxable person

V2.140 Liability to registration—Manx taxable person

Where a person registered in the Isle of Man has establishments in both the Isle of Man and the UK (or in neither country), HMRC may, at any time, determine that he is to be registered in the UK and may register him accordingly with effect from such time as they determine1. The following consequences follow from such a change in the country of registration:

  1.  

    •     any requirement imposed by or under the Isle of Man legislation is treated as if it were imposed by or under the UK legislation2

  2.  

    •     any permission, direction,

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