Updates: VAT Groups

2022

4 July 2022 published amendments

General principles of VAT group treatment: when is an intra group reverse charge due?

reference to legislated by VATA 1994 Schedule 6, Paragraph 8A added to last paragraph.

2021

1 October 2021 published amendments

Anti-avoidance legislation in Schedule 9A, VATA 1994: authorisation for the issue of notices of direction

Amendments made for Brexit on behalf of Katie Lunt

VAT groups - protection of the Revenue: procedure for applying the revenue protection powers

Amendments for Brexit on behalf of Katie Lunt

VAT groups - protection of the Revenue: when to use the revenue protection powers

Amendments for Brexit on behalf on Katie Lunt

VAT groups - protection of the Revenue: contents

Refreshed page to change Background title for Brexit amendements

VAT groups - protection of the Revenue: Legislative Background

Amendment to title for Brexit on behalf of Katie Lunt

30 September 2021 published amendments

VAT Groups - Protection of the Revenue

Amendments made for Brexit

Applications for VAT group treatment: reallocation of registration numbers

Amendments made for Brexit on behalf of Katie Lint

Eligibility for VAT group treatment: 'established' and 'fixed establishment'

Amendments made for Brexit on behalf on Katie Lunt

Eligibility for VAT group treatment: control conditions: definition of the expression 'membership of a company'

Amendment made for Brexit on behalf of Katie Lunt

Eligibility for VAT group treatment: bodies corporate

Amendment made for Brexit

General principles of VAT group treatment: other matters

Amendments made for Brexit on behalf of Katie Lunt

General principles of VAT group treatment: supplies between group members

Amendments made for Brexit on behalf on Katie Lunt

General principles of VAT group treatment: what is VAT group treatment?

Amendment made for Brexit on behalf of Katie Lunt

General principles of VAT group treatment: contents

VGROUPS01050 - Archived no longer applicable

General principles of VAT group treatment: Legislation

Amendments made for Brexit on behalf of Katie Lunt

2019

11 December 2019 published amendments

Eligibility for VAT group treatment: contents

Creating new page to inform conditions for non-corporate entities.