A person is a taxable person1 while they are, or are required to be, registered under the Value Added Tax Act 19942. A trader may register and thus become
**Trials are provided to all ÀÏ˾»úÎçÒ¹¸£Àû products and content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ÀÏ˾»úÎçÒ¹¸£Àû services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to ÀÏ˾»úÎçÒ¹¸£Àû or register for a free trial.
CONTINUE READING
To continue reading Halsbury's Laws of England, register for a free Lexis+ trial.
0330 161 1234