Key domestic legislation: Value Added Tax Act 1994, Sch 1A
A person becomes liable to be UK VAT registered at any time if the following conditions are met:
- Ìý
•ÌýÌýÌýÌý The person makes taxable supplies, or there is reasonable grounds for believing that the person will make taxable supplies within the next 30 days.
- Ìý
•ÌýÌýÌýÌý Supplies are
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