Commentary

V2.184 Notification of registration in connection with acquisitions (before 1 January 2021)

Part V2 Registration – deregistration

V2.184 Notification of registration in connection with acquisitions (before 1 January 2021)

V2.184 Notification of registration in connection with acquisitions (before 1 January 2021)

Brexit and the VAT registration of taxable persons in connection with acquisitions

From IP completion day (11pm on 1 January 2020), following the UK's departure from the EU and the end of the Brexit implementation period1, there ceased to be a requirement to register for VAT in connection with the (now redundant) concept of acquisitions. As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member states) has been repealed from IP completion day2.

A liability to register can still arise in connection with acquisitions into Northern Ireland3, as a result of its special status under the Northern Ireland Protocol4. However, Northern Ireland is not covered in detail within this Division. For commentary on registration in respect of acquisitions in

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