Which of the following is included as a "person" for VAT purposes?

For VAT (Value Added Tax) purposes, the term "person" is defined broadly to encompass various types of legal entities and organizations. The correct choice, which includes sole traders, partnerships, limited companies, charities, clubs, and associations, reflects this comprehensive definition.

Sole traders are individuals who run their own business and are liable for VAT if their taxable turnover exceeds the threshold set by the tax authority. Partnerships, which involve two or more individuals collaborating in business, are also recognized as liable entities under VAT rules.

Limited companies are separate legal entities from their owners and are subject to VAT if their activities meet the specified criteria. Charities and similar non-profit organizations can also be considered "persons" for VAT purposes. They may be exempt from VAT on certain activities but still must register if they exceed the turnover threshold.

Clubs and associations, even though they may be non-commercial, are also included in this definition, particularly if they engage in business activities that may require VAT registration. This wide-ranging definition helps ensure that all entities involved in economic activities that generate taxable supplies are accounted for in the VAT system.

Other choices provided do not capture the full range of entities that are liable for VAT, demonstrating a narrower understanding of who is considered a "person