Commentary

V2.189Z Group registration—implications

Part V2 Registration – deregistration

V2.189Z Group registration—implications

V2.189Z Group registration—implications

Characterisation of supplies made to persons outside the VAT group

Group registration does not affect the characterisation of supplies by a group member to persons outside the group. This was seen, for example in Canary Wharf Ltd1 where the supply of services relating to a building by a group member to a third party was standard rated despite the fact that another group member made exempt supplies in relation to the same building.

Nor does group registration affect input tax recovery on supplies received by a group member prior to its inclusion in the group, unless the right to recover input tax has

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