Settlement agent and Taxable person: Difference between pages

Revision as of 15:28, 28 September 2022

UK VAT.

For VAT purposes, 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.

@@ Line 1: / Line 1: @@
+''UK VAT.''
+For VAT purposes, 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.
-An institution that is responsible for managing all aspects of the settlement process (including the calculation of settlement positions and the monitoring of the exchange of payments) on behalf of transfer systems or other settlement arrangements.
 == See also ==
-* [[Settlement]]
+* [[Default surcharge]]
-* [[Settlement institution]]
+* [[His Majesty's Revenue & Customs]]  (HMRC)
+* [[Tax avoidance]]
+* [[Tax evasion]]
+* [[Tax haven]]
+* [[Tax point]]
+* [[Tax written down value]]
+* [[Taxable transaction]]
+* [[Taxpayer]]
+* [[Taxpayer’s Charter]]
+* [[Value Added Tax]]  (VAT)
+[[Category:Accounting,_tax_and_regulation]]