Commentary

V2.141 Liability to registration following direction to be treated as a single taxable person

Part V2 Registration – deregistration

V2.141 Liability to registration following direction to be treated as a single taxable person

V2.141 Liability to registration following direction to be treated as a single taxable person

The persons named in a direction made under VATA 1994, Sch 1, para 2 are treated as a single taxable person carrying on the activities of the business described in the direction. For the circumstances in which a direction may be made, and the right of appeal, see V2.190C. The deemed single taxable person is liable to registration with effect from the date of the direction or such later date as may be specified therein1.

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