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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—acquisitions (before 1 January 2021) / V2.183 Exemption from VAT registration in connection with acquisitions (before 1 January 2021)

V2.183 Exemption from VAT registration in connection with acquisitions (before 1 January 2021)

Part V2 Registration – deregistration

Brexit and the VAT registration of taxable persons in connection with acquisitions

From IP completion day (11pm on 31 December 2020), following the UK's departure from the EU and the end of the Brexit implementation period¹, there ceased to be a requirement to register for VAT in connection with the (now redundant) concept of acquisitions. As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions

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