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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
Updated
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VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: contents

  1. VGROUPS08050
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: introduction
  2. VGROUPS08100
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: why is this legislation required?
  3. VGROUPS08200
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: scope of the new provisions
  4. VGROUPS08250
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: conditions for the issue of a direction under the new Schedule 9A: contents
  5. VGROUPS08450
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: time limit on directions
  6. VGROUPS08500
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: records
  7. VGROUPS08550
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: calculation of charge to VAT
  8. VGROUPS08600
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: if Customs suspect VAT avoidance
  9. VGROUPS08650
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: who will be responsible for authorising the issue of directions?
  10. VGROUPS08700
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: example of prevailing commercial reason
  11. VGROUPS08750
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: example of arrangement where Customs would use their powers under Schedule 9A
  12. VGROUPS08800
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: example of arrangement where Customs would not use their powers under Schedule 9A