The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.
This guidance note looks at how to apply for VAT group registration, and how to amend or disband an existing group registration.
For an overview of VAT group and divisional registration generally, see the VAT group and divisional registration ― overview guidance note.
For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V2.190AA.
The table below summarises the forms that should normally be submitted when applying for VAT group registration:
Notice 700/2, paras 2.11, 2.23; VGROUPS04000; Registering groups, divisions and joint ventures for VAT
Whist it’s generally advisable
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What is structures and buildings allowance (SBA)?From 29 October 2018, expenditure on constructing a non-residential building or structure, or in certain cases, expenditure on acquiring such a building or structure, qualifies for an SBA. The following note has been updated for the changes announced
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