VATDSAG07100 - What to do if you have reached a conclusion of disaggregation: issuing a Notice of Direction
Once you have obtained all the relevant information, if you are satisfied that the various entities
- do not have a normal ‘arm’s length’ commercial relationship, and
- can not run independently of each other
you can decide whether a Notice of Direction (NoD) should be issued.
The VRS will issue the NoD.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)