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HMRC internal manual

VAT Groups

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?

Implementation of these provisions is to be closely monitored and no direction or assessment will be issued under these provisions without the authorisation of the VAT Deductions & Financial Services Team. Contact details are available on the policy intranet homepage.