Commentary

BB/30A/02 VAT—policy statement on the treatment of applications to leave a VAT group

Part V16 Forms and other HMRC material

BB/30A/02 VAT—policy statement on the treatment of applications to leave a VAT group

BB/30A/02 VAT—policy statement on the treatment of applications to leave a VAT group

Business Brief, Issue 30. 19 November 2002

This Business Brief is issued as a result of recent representations to Customs following the Court of Appeal decision in the case of C & E v Barclays Bank PLC [2001] EWCA Civ 1513, [2001] STC 1558 (Part V10). This article clarifies how Customs & Excise intend to deal with applications for a company to leave a VAT group.

The Court of Appeal ruled in October 2001 that Customs were not obliged to exclude a company from a VAT group as soon

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