Anti-voidance - specific provisions

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Anti-voidance - specific provisions

This guidance note provides an list of the specific anti-avoidance provisions that have been introduced and it provides a link to the relevant legislation (subscription sensitive) and the relevant guidance note (where applicable).

ProvisionRelevant legislationLink to relevant guidance note
Group supplies using an overseas memberVATA 1994, s 43(2A), (2E)]VAT groups - specified bodies and protection of the revenue
Groups of companies - eligibility rulesVATA 1994, s 43DVAT groups - specified bodies and protection of the revenue
Acquisition of a business as a going concern by a partly-exempt groupVATA 1994, s 44TOGC's and VAT groups
Missing trader intra-Community fraud

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