Article Database - Topic: 'VAT' - Keyword: 'Aggregation of businesses'

Separating from your spouse (for VAT purposes) Publication date: 30.10.2019
Article database » VAT » Registration
You and your spouse run separate businesses, each trading below the VAT registration limit. The trouble is HMRC can argue that the businesses should be treated as one. What did a recent First-tier Tribunal have to say about this?

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Last updated: 31.07.2020

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