Effective date of registration
Affects input tax recovery
Commentary –
Indirect Tax Reporter ¶43-150
Future prospects rule
Commentary –
Indirect Tax Reporter ¶43-155
Generally
Commentary –
Indirect Tax Reporter ¶43-149
HMRC Guidance –
Notice 700
Going concerns
Commentary –
Indirect Tax Reporter ¶43-160
Intending trader
Commentary –
Indirect Tax Reporter ¶43-162
Invoicing after
Commentary –
Indirect Tax Reporter ¶43-150
Invoicing before
Commentary –
Indirect Tax Reporter ¶43-150
Output tax due on supplies after registration
Commentary –
Indirect Tax Reporter ¶43-150
Past turnover rule
Commentary –
Indirect Tax Reporter ¶43-150
Voluntary registration
Commentary –
Indirect Tax Reporter ¶43-163