Commentary

BB/29/04 VAT—clarification of the Value Added Tax (Groups—Eligibility) Order 2004

Part V16 Forms and other HMRC material

BB/29/04 VAT—clarification of the Value Added Tax (Groups—Eligibility) Order 2004

BB/29/04 VAT—clarification of the Value Added Tax (Groups—Eligibility) Order 2004

Business Brief, Issue 29. 12 November 2004

This Business Brief provides clarification of the Order, which came into force on 1 August 2004. The Order lays down additional tests that certain bodies corporate must satisfy in order to be members of a VAT group. These new tests only apply to VAT groups with turnover over £10 million in the last year, or expected turnover over £10 million in the coming year (the “de minimis” test). To avoid uncertainty about how to determine expected turnover for the VAT group, art 3(2) of

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