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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—acquisitions (before 1 January 2021) / V2.185 Date from which registration in connection with acquisitions took effect (before 1 January 2021)
Commentary

V2.185 Date from which registration in connection with acquisitions took effect (before 1 January 2021)

Part V2 Registration – deregistration

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 from other member states) has been

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