| Commentary

30.5 VAT groups

| Commentary

30.5 VAT groups

For VAT purposes, supplies of goods or services between members of a VAT group are not treated as supplies. The group is treated as a single person and all supplies made to or by any member of such a group are treated as made to or by the representative member of that group1. Companies established in the UK or with a fixed establishment in the UK can be treated as members of a VAT group if an application for VAT group membership is made to HM Revenue and Customs and one of them controls each

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