Commentary

V7.173 The need to avoid an overlap between group registration and divisional registration

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.173 The need to avoid an overlap between group registration and divisional registration

Part V7 Tax planning | Commentary

V7.173 The need to avoid an overlap between group registration and divisional registration

If a company that belongs to a VAT group wishes to benefit from divisional registration, it will firstly have to leave the VAT group and then make an application for divisional registration. This is because group registration is only available to corporate bodies under common control, not divisions of those corporate bodies. Equally, an existing divisional registration must be cancelled if the corporate body wishes to join a VAT group.

Overall, therefore, group registration and divisional registration operate totally independently – currently, there is no scope for

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