Acquisitions

Ceasing registration

Deregistration

Generally

Limit

Persons affected

Voluntary registration

Anti-avoidance

Businesses making supplies

Change in circumstances

Distance selling

Distance selling to the UK

Ceasing registration

Excise goods

Generally

Registration limit

UK suppliers in other EU member states

Voluntary registration

Exemption

Groups of companies

Importance

Intending traders

Intra-EC acquisitions

Jointly-owned property

Late

Effective date

Penalties

Overseas supplies by UK trader

Penalties for late notification

Pre-registration

Relief

Supplies

Procedure

Scope

Security for tax

Splitting a business to avoid

Tax representatives

Transfer of business as going concern, previous owner's turnover

Transfer of registration number

Turnover

Limits

Previous owner's

Voluntary

Acquisitions

Distance selling to the UK

Generally

Zero-rated supplies, exemption