Insolvency ― overview

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Insolvency ― overview
  • Insolvency ― introduction
  • Insolvency ― responsibility for an insolvent business’ VAT affairs
  • Insolvency ― VAT notification requirements
  • Insolvency ― points to consider when administering an insolvent business
  • Practical points ― insolvency

Insolvency ― overview

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note provides an overview of the VAT implications of insolvency.

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