V2.187 Notification Of Matters Affecting Continuation Of VAT Registration In Connection With Acquisitions (Before 1 January 2021)

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Commentary

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 As a result, VATA 1994, Sch 3 (Registration in respect of acquisitions from other member states) has been repealed from IP completion day².

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V2.187 Notification of matters affecting continuation of VAT registration in connection with acquisitions (before 1 January 2021)

Part V2 Registration – deregistration

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V2.187 Notification of matters affecting continuation of VAT registration in connection with acquisitions (before 1 January 2021)

Part V2 Registration – deregistration

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