°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

VAT Registration

VATREG43950 - The effects of death, insolvency and incapacity on registration: incapacity of corporate body (insolvency)

For the purposes of these regulations, a corporate body is ‘incapacitated’ if it is insolvent (see VATREG42550).