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Happy ending
KEY POINTS
- Rules on VAT registration.
- Is a single sale enough to create a business?
- Legal entity of a project involving more than one person.
- Establishing the correct date of deregistration.
The chance to cover several aspects of the nation’s favourite tax in one article reminds me of a box of luxury Belgian chocolates being passed around by a group of friends – there is something for everyone. A recent case from my VAT consultancy work has given me a chance to share some chocolate with you and it has a happy ending as well. The topics I will cover include VAT registration issues – compulsory and voluntary the dilemma about whether a single sale is enough to create a business the legal entity rules for land and property and establishing the...
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