CH10400 - Record Keeping: Who is a person
A person includes
- an individual
- a company
- an unincorporated association
- a partner
- a partnership, see below
- a taxable person for VAT purposes, see below
- the representative member of a VAT group, see CH84530
- an individual or organisation acting in the capacity of a personal representative
- a pension scheme administrator, and
- a trustee.
A partnership is a person for direct taxes purposes only in
relation to partnership books and records.
A taxable person for VAT purposes is a person who is, or who
is required to be, registered for VAT. This includes a partnership
for all VAT purposes.
