VATREG18050 - Taxable supplies: liability to be registered
Under the VAT Act 1994, Schedule 1, paragraph 1(1), there are two ways by which a person may become liable to be registered. These are commonly known as the 바카라 사이트˜backward look바카라 사이트™ and the 바카라 사이트˜forward look바카라 사이트™.
Since the introduction of VAT in 1973, the law has changed from time to time. The guidance in this section covers the period since 21 March 1990.