The main VAT registration thresholds applying to UK businesses making taxable supplies in the UK
The additional considerations necessary, in specific circumstances, in connection with registering for VAT
The planning opportunities available for businesses in connection with registering for VAT in the UK
VAT registration requirements for businesses with no business or other fixed establishment in the UK
Some of the issues associated with deregistration – when it is required and its effect
The provisions relating to the registration of two or more entities as a single taxable person in a VAT group
