Taxable person: Difference between revisions

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''UK VAT.''  
1.  ''Tax''.
A taxable person is someone who is, or is required to be, registered for VAT.  
 
A taxable person is anyone, or anything, subject to taxation under the relevant tax jurisdiction.
 
Depending on the tax jurisdiction and tax regime, taxable persons can include individuals, partnerships, companies, trusts, the estates of deceased individuals and other entities.
 
 
2.  ''UK VAT.''  
 
For example, for UK 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 other corporate bodies.


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


== See also ==
== See also ==
* [[Company]]
* [[Default surcharge]]
* [[Default surcharge]]
* [[Her Majesty’s Revenue & Customs]]
* [[Direct tax]]
* [[Inland Revenue]]
* [[Estate]]
* [[His Majesty's Revenue & Customs]] (HMRC)
* [[Indirect tax]]
* [[Jurisdiction]]
* [[Legal person]]
* [[Partnership]]
* [[Regime]]
* [[Stealth tax]]
* [[Tax]]
* [[Tax avoidance]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Tax evasion]]
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* [[Tax written down value]]
* [[Tax written down value]]
* [[Taxable transaction]]
* [[Taxable transaction]]
* [[Taxpayer]]
* [[Taxpayer’s Charter]]
* [[Taxpayer’s Charter]]
   
* [[Trust]]
* [[Trustee]]
* [[Value Added Tax]] (VAT)


[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 13:10, 14 February 2024

1. Tax.

A taxable person is anyone, or anything, subject to taxation under the relevant tax jurisdiction.

Depending on the tax jurisdiction and tax regime, taxable persons can include individuals, partnerships, companies, trusts, the estates of deceased individuals and other entities.


2. UK VAT.

For example, for UK 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 other corporate bodies.


See also