Commentary

V2.189D Cancellation of VAT registration in connection with the disposal of assets

Part V2 Registration – deregistration

V2.189D Cancellation of VAT registration in connection with the disposal of assets

V2.189D Cancellation of VAT registration in connection with the disposal of assets

Where HMRC is satisfied that persons registered under the provisions set out at V2.189 have ceased to make relevant supplies1, it may cancel their registration from the date on which they ceased to make relevant supplies or from a mutually agreed later date2. However, HMRC has an overriding duty not to cancel a person's registration unless satisfied that they would not otherwise be subject to a requirement to be registered under VATA 1994 Schs 1 or 1A3.

Where HMRC is satisfied that persons were not registrable on the day

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