HMRC will be concerned with separations which are a contrived device set up to circumvent the normal VAT registration rules. Whether any particular separation will be considered artificial will, in most cases, depend upon the specific circumstances. Accordingly, it is not possible to provide an exhaustive list of all the types of separations that HMRC will view as artificial.
Source Marcus Ward
Latest Posts in "United Kingdom"
- Court Ruling Redefines VAT Status for Further Education Colleges and Potentially Academies
- Tribunal Partly Allows Transwaste VAT Appeal; Upholds Penalties Where Fraud Knowledge Proven
- Limited SME Adoption and Understanding of E-Invoicing Despite High Familiarity Rates, HMRC Study Finds
- Tribunal Rules Mega Marshmallows Not Confectionery; Zero-Rated for VAT Under UK Law
- Isle of Man Introduces VAT Relief for Charitable Donations by Businesses from April 2026
