Change of ownership- pub VAT registration

Where a sole trader takes ownership of a trading VAT registered pub, must they register for VAT immediately, or when the threshold is exceeded?

Hi,

If the sole trader has purchased a business as a going concern then the previous owners taxable supplies would have to be taken in to account by the new owner when deciding whether there is a requirement to register for VAT.

If the previous owner was VAT registered or had a requirement to be VAT registered then the new owner would have a liability to register on the day of the transfer. You can see guidance here:

VATREG29300 - Transfers of going concerns (TOGC): VAT registration: taxable supplies

VATREG29250 - Transfers of going concerns (TOGC): VAT registration: VAT Act 1994, section 49(1)(a)

Thank you.