½Û×ÓÊÓÆµ

Home / Tolley's EU and Global VAT /55 United Kingdom /Domestic VAT (United Kingdom) / Supplies by non-taxable persons (United Kingdom)
Commentary

Supplies by non-taxable persons (United Kingdom)

55 United Kingdom

Key domestic legislation: Value Added Tax Act 1994, s 3

A non-taxable person is any legal or natural person that is not VAT registered or is not required to be registered for VAT. These generally fall into one of the following categories:

  1. Ìý

    •ÌýÌýÌýÌý Persons making supplies that would

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:05