V16.406 VAT grouping eligibility criteria changes
Who is likely to be affected?
Prospective users of VAT grouping, such as partnerships and individuals, who control body corporate subsidiaries.
General description of the measure
This measure will allow non-corporate entities to join VAT groups, subject to certain conditions.
This change will help reduce VAT accounting for specific businesses.
Background to the measure
The government announced that it would consult on VAT grouping at Autumn Statement 2016.
A consultation document (Scope of VAT Grouping) was published on 5 December 2016. The government's response to this consultation was published on 5 December 2017.
Draft legislation was published for consultation on 6