Chapter CH10400
| Published date | 11 March 2016 |
| Record Number | CH10400 |
| Court | HM Revenue & Customs |
A person includes
- an individual
- a company
- an unincorporated association
- a partner
- a partnership, see below
- a taxable person for VAT, aggregates levy, climate change levy or landfill tax purposes, see below
- the representative member of a VAT group, see CH84530
- the representative member of a group for aggregates levy, climate change levy or landfill tax purposes
- an individual or organisation acting in the capacity of a personal representative
- a taxable intermediary for insurance premium tax purposes
- a pension scheme administrator
- a trustee, and
- a revenue trader.
A partnership is a person for...
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