question on vat

1 fred began a trading as a sole trader on 1 january 2016 but did not register for vat when he commenced to trade He has made the following sales all of which are standard rated january 2000 february 3500 march 4000 april 3200 may 1400 june 90000 july 5000 august 4000 all of the sales in june 2016 relate to an order which was received on 1 june 2016 for goods to be delivered by 30 june 2016 when must fred start charging vat to his customers 2 layla started trading on 4 january 2015 taxable supplies for 2015 are as follows 3 months to 31 march £ 3000 per month 3 monthss to 30 june £ 30000 per month 3 months to 31 december £50000 per month what is the effective date of registration for Vat assuming that layla waits until her turnover exceeds the registration limit before registering