Acquisitions

Ceasing registration

Deregistration

Generally

Limit

Persons affected

Voluntary registration

Acquisitions from other member states

Anti-avoidance

Assets supplied in the UK initially purchased by overseas persons

Businesses making supplies

Change in circumstances

Country code prefix

Distance selling

Distance selling to the UK

Ceasing registration

Excise goods

Generally

Registration limit

UK suppliers in other EU member states

Voluntary registration

Electronic/telecommunication and broadcasting services

Exemption

Groups of companies

HMRC addresses and information

Importance

Intending traders

Intra-EC acquisitions

Jointly-owned property

Late

Effective date

Penalties

Non-established taxable persons

Overseas supplies by UK trader

Penalties for late notification

Pre-registration

Relief

Supplies

Procedure

Scope

Security for tax

Splitting a business to avoid

Supplies from other member states (distance selling)

Tax representatives

Taxable supplies in the UK

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

Website information and addresses

Zero-rated supplies, exemption