Commentary

V2.187 Notification of matters affecting continuation of VAT registration in connection with acquisitions (before 1 January 2021)

Part V2 Registration – deregistration

V2.187 Notification of matters affecting continuation of VAT registration in connection with acquisitions (before 1 January 2021)

V2.187 Notification of matters affecting continuation of VAT registration in connection with acquisitions (before 1 January 2021)

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 As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member states) has been repealed from IP completion day2.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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial