Commentary

V2.140 Liability to VAT registration—Manx taxable person

Part V2 Registration – deregistration

V2.140 Liability to VAT registration—Manx taxable person

V2.140 Liability to VAT registration—Manx taxable person

Where persons registered in the Isle of Man have establishments in both the Isle of Man and the UK (or in neither country), HMRC may, at any time, determine that they should be registered in the UK and may register them accordingly from any such time as it determines1. 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, and

  2.  

    •     any permission, direction, notice,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial