Division V2.2     Business

Overview—business

Overview—VAT and business V2.201B

Meaning of business

Meaning of business—the business test V2.203

Meaning of business—the European perspective and the evolution of case law V2.203A

Transactions entered into for tax avoidance/evasion and abuse of rights V2.210

Deemed businesses

Deemed business—club, association or organisation V2.211

Deemed business—admission charges V2.212

States, regional and local government authorities and other bodies governed by public law V2.213

Deemed business—offices V2.214

Commencement, reorganisation and cessation of business

Starting a new business V2.221

Extending an existing business V2.222

Single or separate businesses (including disaggregation) V2.223

Change of control V2.224

Business closed down

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