1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

34.15Option not to Register VATCA s6 The following persons are not obliged to register for VAT unless they otherwise elect: (a) A farmer (see definition below). (b) A person whose supplies of tax...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016