CH51600 - Assessing Time Limits: The Time Limits: Who is a person
A person includes
- an individual
- a company
- an unincorporated association such as a members’ club
- a charity or charitable company
- a partner
- a partnership (for VAT purposes only)
- the representative member of a VAT group
- an individual or organisation acting in the capacity of personal representative
- a pension scheme administrator, and
- a trustee.