Taxable person

UK VAT.

A taxable person is someone who is, or is required to be, registered for VAT.

A 'person' for these purposes is widely defined and may include individuals, partnerships, companies or another corporate bodies.

See also

• Default surcharge
• Her Majesty’s Revenue & Customs
• Inland Revenue
• Tax avoidance
• Tax evasion
• Tax haven
• Tax point
• Tax written down value
• Taxable transaction
• Taxpayer’s Charter