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New queries, issue 4469

16 September 2014
Issue: 4469 / Categories: Forum & Feedback

Anniversary date; Video star; Access to work; Loss merger

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Anniversary date

Deciding when an incorporated business must leave the VAT flat rate scheme.

A partnership client became VAT registered and joined the flat rate scheme on 1 June 2011. It applied the introductory 1% reduction to its receipts until 31 May 2012.

On 1 December 2012 the partnership was transferred as a going concern (TOGC) to a new limited company (Newco) and the VAT number was transferred. Following...

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