TXF6 UK

Syllabus F1. VAT Registration 1 / 5

a) Recognise the circumstances in which a person must register or deregister for VAT (compulsory) and when a person may register or deregister for VAT (voluntary).
b) Recognise the circumstances in which pre- registration input VAT can be recovered.
c) Explain the conditions that must be met for two or more companies to be treated as a group for VAT purposes, and the consequences of being so treated.
VAT Registration