(b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any pos

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(b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternative

strategy. (8 marks)

An additional mark will be awarded for the effectiveness with which the information is communicated.

(1 mark)

参考答案:

(b) Advice on Maureen’s VAT positionDeregistrationIn order to voluntarily deregister for VAT you must satisfy HMRC that the value of your taxable supplies in the next twelvemonths will not exceed ￡62,000. You will then be deregistered with effect from the

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