Is Vat registration in name of person or in the name of the company?

If a Limited Company is VAT registered the registration is in the name of the company. The company is "incorporated" - made into a body - and is distinct from the people who own it (shareholders) and manage it (directors)

If you are a sole trader you *are* the business and the VAT reg is in your name.

If you are a partnership you are all, jointly and severally, the business and the VAT registration is in all your names.

When you sell a business of any kind the new owners can decide to keep the same VAT number or they can ask HMRC to change it.

Thanks for your help again today!!! I have been reading the Vat 100 guide but must be blind as nothing is easy to find in there. Ken

If it is a "company" ie a limited or unlimited company, then it is in the name of the company.

If it is a sole trader, it is in the name of the sole trader, and covers all his businesses.

If you sell the shares in a company, the VAT registration goes along with everything else.

If the company sells its business, or part of its business to another company or individual, the VAT registration does not go along with it.

It is a husband & wife partnership. Ken