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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
Updated
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Applications for VAT group treatment: grounds for refusal of VAT group registration application

Section 43B(5) goes on to state that we may refuse a VAT group registration application for three reasons:

  • in the case of an application to form a VAT group where the bodies corporate are not eligible under section 43A(1) to be treated as members of a group
  • in the case of an application to include another body corporate in a VAT group, where that body corporate is not eligible under section 43A(1) to be treated as a member of the group, or
  • in any case, that refusal of the application is necessary for the protection of the revenue.