Commentary

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

Part V2 Registration – deregistration

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

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

The persons named in a direction made under VATA 1994, Sch 1, para 21 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 from the date of the direction or a later date as may be specified in the direction2.

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