VATupdate

VAT Grouping – As you were

HMRC published a call for evidence last year in respect of the VAT group registration provisions, specifically:

  • the establishment provisions
  • compulsory VAT grouping
  • grouping eligibility criteria for businesses currently not in legislation, including limited partnerships

The call for evidence was used to gather information and views on the current UK rules, and on provisions that have been adopted by other countries.

Source Marcus Ward

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