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Sir,
Under historical t/o , taxable supplies in previous 12 month should exceed 83kHowever under future t/o it’s matter of just 30days..
Why it isn’t 85k following 12 months.and just 30 days.Also sir
If taxable supplies would exceed due to seasonality then should we get registered?As in other replies to different tax questions, tax is about learning and applying what the rules ACTUALLY are – not what you think they should be!
Learn and apply but don’t ask why!
If one day you become chancellor of the exchequer then you will have your opportunity to choose the rules!
Seasonality is not the issue – either the limits are exceeded for the periods in question or they are not – learn the rules in your study notes.ps my apologies for not being available until now to answer your question
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