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Registration for liquidators, receivers and mortgagees in possession

Liquidators, receivers and mortgagees in possession (MIP) may dispose of assets of an accountable person. In these circumstances, they must register for Value-Added Tax (VAT) and pay over the VAT on such disposals.

This includes the disposal of assets to satisfy a debt, in full or in part, or in the winding up of a company.

Published: 06 October 2023 Print this page

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