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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—disposals of assets / V2.189C Notification of matters affecting continuation of VAT registration in connection with the disposal of assets

V2.189C Notification of matters affecting continuation of VAT registration in connection with the disposal of assets

Part V2 Registration – deregistration

A person who is registered in connection with relevant supplies (see V2.189), and who ceases to make or have the intention to make such supplies must notify HMRC within 30

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V3.140A Tax point—land

V18.134 Registration of Lloyd's syndicates

V1.230G VAT and the principles of legal certainty and legitimate expectation

V17.140 Free zones/freeports

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.388AA Simplification—installed and assembled goods

VAT 652 Voluntary disclosure of errors on VAT returns

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.241 Power of arrest

V5.132C VAT assessment—'best judgement'

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)