30.5 VAT groupsFor 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
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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