Eligibility for VAT group treatment: overall conditions
Group treatment can only be allowed if all the following conditions are met:
- Each of the proposed members is a body corporate - VGROUPS02100;
- The control conditions of the VAT Act 1994, section 43A are met - VGROUPS02150;
- The eligibility conditions, for “specified bodies”, contained in SI 2004/1931 are met - VGROUPS02300;
- Each proposed member is either “established” or has a “fixed establishment” in the UK - VGROUPS02400;
- The application for group treatment is made by one of the prospective members or by the “person” (legal or natural) controlling them.