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.

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