VAT groups ― conditions

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines the conditions that must be met in order for a person to join a VAT group.

For an overview of VAT group and divisional registration generally, see the VAT group and divisional registration ― overview guidance note.

In-depth commentary on the legislation and case law in this area can be found in De Voil Indirect Tax Service V2.189Y.

Joining a VAT group ― basic conditions

Different conditions need to be considered depending on whether the person who wants to join a VAT group is:

•
a corporate body
•
an individual, partnership or Scottish partnership

VATA 1994, ss 43A, 43AZA

There are also anti-avoidance provisions that apply to tour operators.

Conditions for corporate bodies

Corporate bodies can join a VAT group when:

•
each is established or has a fixed establishment in the UK
•
they are under common control
•
if they are a ‘specified body’, they meet the additional conditions for specified bodies

VATA 1994, ss 43A, 43AA; SI 2004/1931; Notice 700/2, para 2.2.2

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Corporation Tax

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more

Employment Tax

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more

Trusts and Inheritance Tax

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more

��Ӱ��