If a VAT group is disbanded as all but one companies in the group have been wound up and the one remaining member will then re-register for VAT should there be VAT accounted for on the assets/stock on hand at the time.
It doesn't really seem fair if they will then immediately re-register but just wanted to confirm.
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I agree with you. I have seen both of these two outcomes:
1. output tax charge in deregistered company; and input tax recovered in newly registered company; and
2. no output tax charge, as the company is still registered (and the change in VRN is merely administrative).
So, in neither case, was output tax ultimately due.