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Official guidance
VAT Registration

VATREG42000 · The effects of death, insolvency and incapacity on registration

  • VATREG42150 · Law
  • VATREG42200 · General policy
  • VATREG42250 · Regulation 30
  • VATREG42300 · Regulation 9
  • VATREG42350 · Winding up of deceased’s estates
  • VATREG42400 · Types of personal representative for deceased traders
  • VATREG42450 · Common types of personal representative for insolvent traders
  • VATREG42500 · Personal representatives for incapacitated traders
  • VATREG42550 · Definition of incapacity
  • VATREG42700 · Liabilities of personal representatives under Regulation 30
  • VATREG42750 · Liabilities of personal representatives under Regulation 9
  • VATREG42800 · Liabilities of executors as opposed to executors de son tort
  • VATREG42900 · Death of a partner
  • VATREG43200 · Death of sole proprietors
  • VATREG43400 · ‘death’ of bodies corporate - dissolutions and strike-offs
  • VATREG43450 · Incapacity of partners
  • VATREG43750 · Incapacity of sole proprietors
  • VATREG43950 · Incapacity of corporate body (insolvency)
  • VATREG44000 · Insolvency and bankruptcy of partnerships
  • VATREG44200 · Insolvency and bankruptcy of sole proprietors
  • VATREG44250 · Insolvency and bankruptcy of bodies corporate
  1. The effects of death, insolvency and incapacity on registration: contents
  2. The effects of death, insolvency and incapacity on registration: incapacity of corporate body (insolvency)

VATREG43950 | The effects of death, insolvency and incapacity on registration: incapacity of corporate body (insolvency)

From HM Revenue & Customs · VAT Registration

For the purposes of these regulations, a corporate body is ‘incapacitated’ if it is insolvent (see VATREG42550).

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