Commentary

V16.406 VAT grouping eligibility criteria changes

Part V16 Forms and other HMRC material

V16.406 VAT grouping eligibility criteria changes

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.

Policy objective

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

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