Commentary

V2.158 Liability to register for overseas persons making taxable supplies in the UK

Part V2 Registration – deregistration

V2.158 Liability to register for overseas persons making taxable supplies in the UK

V2.158 Liability to register for overseas persons making taxable supplies in the UK

A person is liable to be registered if conditions (A)–(D) are met1:

  1.  

    (A)    

  2.  
    1.  

      (i)     the person makes taxable supplies, or

    2.  

      (ii)     there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning

  3.  

    (B)     those supplies (or any of them) are or will be made in the course or furtherance of a business carried on by the person

  4.  

    (C)     the person has no business establishment, or other fixed establishment, in the United Kingdom in relation

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