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

Conditions for non-corporate bodies

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Trusts and Inheritance Tax

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more

Trusts and Inheritance Tax

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more

Autumn Budget 2024

Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more

��Ӱ��