Commentary

V2.222 Extending an existing business

Part V2 Registration – deregistration

V2.222 Extending an existing business

V2.222 Extending an existing business

This paragraph examines the business status (for VAT purposes) of extensions (by way of new activities) of existing businesses.

For an overview of VAT and business more broadly, see V2.201B.

An existing trader who extends the scope of its activities must decide whether the new activity amounts to a business during its gestation period in order to determine whether its registration extends to the new activity (see also V2.103). Unless it does so, any supplies made in the course of the new activity are disregarded for output tax purposes (ie because they are not supplied in

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