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The topic of VAT registration may seem very straightforward, but in reality it can be contentious and difficult, and HMRC’s internal guidance on the subject runs to many hundreds of pages. This book explains when VAT registration is a requirement, when it might be desirable, and when it might require more than one entity to be recognised and registered as such. It also deals with the possibilities of grouping more than one company together, with de-registration, and with many other practical aspects.
In addressing these issues, the book deals with such practical issues as what constitutes consideration, what constitutes a business, whether the activity is as agent or principal, and whether two ostensibly separate businesses are in reality one.
In this practical volume, Graham Elliott leads readers through the complex maze of issues arising, sharing his wealth of practical experience to highlight the pitfalls and planning opportunities in relation to this topic.