Commentary

V2.114 Representative members of VAT groups, persons dealing on terminal markets and co-owners of land

Part V2 Registration – deregistration

V2.114 Representative members of VAT groups, persons dealing on terminal markets and co-owners of land

V2.114 Representative members of VAT groups, persons dealing on terminal markets and co-owners of land

Types of taxable person—representative member of a VAT group

The 'representative member' is one of two or more persons (see V2.113) which are treated as members of a group1. A requirement that all group members must be bodies corporate was relaxed from 1 November 2019 at which point the VAT grouping provisions were extended to include some non-corporate entities, namely individuals, partnerships and Scottish partnerships, subject to certain control conditions2. For persons treated as members of a group, see V2.189Y–V2.190.

Types of taxable person—persons dealing

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