In relation to VAT registration, often an appropriate question is: ‘Must or should a person register for VAT in the UK?’.

Advisers should consider whether VAT registration is possible, desirable or compulsory and effective from what date.

The thresholds may be considered in various ways:

(1)from an historical perspective (¶43-025(1));

(2)from a future perspective (¶43-025(2)); and

(3)from the inherited circumstances under a transfer of going concern (a TOGC) (¶43-025(3)).

VAT registration involves several concepts. Whether the supplies that a person makes are standard-rated, reduced-rated, zero-rated or exempt is relevant.

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