CSE3100 | How the condition are to be interpreted: Independent Group of Persons: contentsFrom HM Revenue & Customs · VAT Cost Sharing Exemption ManualDetailsContents2 entriesCSE3120How the condition are to be interpreted: Independent Group of Persons: What is a Cost Sharing Group (CSG)?CSE3140How the condition are to be interpreted: Independent Group of Persons: Must the CSG be separate from its members?Next