The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the rules relating to divisional VAT registrations.
Only a body corporate can have a divisional VAT registration.
A body corporate includes the following types of entities:
A entity will be treated as trading in divisions if the following are satisfied:
HMRC will only approve a request to create a divisional registration in the following circumstances:
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