Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Transfer of a going concern

Transfer and VAT Groups: VAT groups - general

Corporate bodies which share a common control may choose to register as a VAT group. The supply of goods or services between members of a VAT group is ignored for VAT purposes (section 43(1), Value Added Tax Act 1994). All onward supplies made by the VAT group are treated as made by the representative member.