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HMRC internal manual

VAT Groups

Updates: VAT Groups

2016

published amendments

Applications for VAT group treatment: treatment of retrospective applications
Unauthorised VAT group treatment guidance updated
Eligibility for VAT group treatment: unauthorised VAT group treatment
Unauthorised VAT group treatment guidance updated

published amendments

Applications for retrospective VAT group treatment: exceptional circumstances
Amended the title of guidance
Unauthorised VAT group treatment guidance updated
Applications for VAT group treatment: treatment of retrospective applications
Minor change to wording of the guidance