V2.185 Date from which registration in connection with acquisitions took effect (before 1 January 2021)From IP completion day (11pm on 31 December 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 As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member states) has been repealed from IP completion day2.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
From IP completion day (11pm on 31 December 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 As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member states) has been repealed from IP completion day2.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
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