VAT Groups can be an extremely helpful, and money-saving, approach to VAT registration for many businesses, especially those operating in partly or wholly exempt sectors (e.g.: care homes).
However, they also come with a huge amount of anti-avoidance legislation to be aware of. To complicate matters further, HMRC are still, unfortunately, taking quite a long time to process these applications. This comes with important practical considerations…
Source Ciaran McGee
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