Registration

Backdated

Commentary – Indirect Tax Reporter ¶43-901

Generally

Commentary – Indirect Tax Reporter ¶43-895

Input tax recovery

Commentary – Indirect Tax Reporter ¶43-899

Non-UK residents

Commentary – Indirect Tax Reporter ¶43-895

Output tax due on certain transactions

Commentary – Indirect Tax Reporter ¶43-899

Persons already registered

Commentary – Indirect Tax Reporter ¶43-895

Scheme reviewed

Commentary – Indirect Tax Reporter ¶43-895

Text of agreement

Commentary – Indirect Tax Reporter ¶43-903

Written declaration

Commentary – Indirect Tax Reporter ¶43-897