Commentary

V2.189W Union scheme—refund of UK VAT

Part V2 Registration – deregistration

V2.189W Union scheme—refund of UK VAT

V2.189W Union scheme—refund of UK VAT

A person who is identified under a non-UK special scheme is not required to be registered under VATA 1994 by virtue of making supplies treated as made in the UK under the Union scheme1. Consequently he is not a taxable person2 and is not, therefore, entitled to input tax credit3. HMRC may, however, make regulations4 under VATA 1994, s 39 to give effect to Directive 2006/112/EC, art 369j5. This effectively means that such a person may make a claim under the provisions described in V5.151A. In addition, EU VAT Committee guidelines6 state that:

'the taxable

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