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HMRC internal manual

VAT Groups

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

Note: This statement of practice is reproduced as it was originally written and includes references to Customs and Excise and VAT tribunals rather than HMRC and Tax Tribunals. Such references should be read as references to HMRC and Tax Tribunals.

The following sets out how Customs and Excise will seek to apply the new anti-avoidance provisions for VAT groups introduced in the Finance Act 1996. This Statement has been produced jointly by the Chartered Institute of Taxation and Customs and Excise, who have incorporated comments from other professional bodies. Its purpose is solely to clarify Customs’ policy in this area; it does not qualify the relevant legislation, nor does it affect a taxpayer’s rights of appeal to an independent VAT tribunal.