Commentary

V2.189A Exemption from VAT registration in connection with the disposal of assets

Part V2 Registration – deregistration

V2.189A Exemption from VAT registration in connection with the disposal of assets

V2.189A Exemption from VAT registration in connection with the disposal of assets

Where persons satisfy HMRC that any relevant supply they make or intend to make (see V2.189) would be zero-rated if they were a taxable person, HMRC may, if it thinks fit and if they so request, exempt them from registration under VATA 1994, Sch 3A1. Exemption continues until such time as the request is withdrawn or it appears to HMRC that it should no longer be acted upon2. The person will then be registered from that time.

Persons exempted from registration under this provision must notify HMRC within 30

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