The effect of a direction is that the ‘single taxable person’ is registered from the date of the direction, or from such later date as may be specified in the direction. There is no provision enabling the direction to have retrospective effect. However, most directions are posted to the persons concerned and this can mean that the direction has some retrospective effect. This may cause practical problems where the direction takes immediate, or nearly immediate effect, because the trader normally needs time to reorganise his affairs, e.g. to have VAT invoices printed, to give effect to the direction.

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