CH51600 | Assessing Time Limits: The Time Limits: Who is a person

A person includes

• an individual

• a company

• an unincorporated association such as a members’ club

• a charity or charitable company

• a partner

• a partnership (for VAT purposes only)

• the representative member of a VAT group

• an individual or organisation acting in the capacity of personal representative

• a pension scheme administrator, and

• a trustee.