This guidance note examines the conditions that must be met in order for a person to join a VAT group.
For an overview of VAT group and divisional registration generally, see the VAT group and divisional registration ― overview guidance note.
In-depth commentary on the legislation and case law in this area can be found in De Voil Indirect Tax Service V2.189Y.
Joining a VAT group ― basic conditions
Different conditions need to be considered depending on whether the person who wants to join a VAT group is:
- •
a corporate body
- •
an individual, partnership or Scottish partnership
VATA 1994, ss 43A, 43AZA
There are also anti-avoidance provisions that apply to tour operators.
Conditions for corporate bodies
Corporate bodies can join a VAT group when:
- •
each is established or has a fixed establishment in the UK
- •
they are under common control
- •
if they are a ‘specified body’, they meet the additional conditions for specified bodies
VATA 1994, ss 43A, 43AA; SI 2004/1931; Notice 700/2, para 2.2.2
It
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