In relation to de-registration for VAT in the UK, the appropriate question is: ‘Must a person de-register or should the person de-register voluntarily?’
Check whether a VAT specialist promptly advised on the implications if the person has:
(a)ceased a business (note: a person may stop making taxable supplies, while continuing to make exempt supplies in the course or furtherance of a business. Such a person must de-register. Some advisers mistakenly think that if the business has not stopped, there is no need to de-register);
(b)significantly cut the scale of a business; or
(c)sold any freehold or leasehold land and buildings.