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Contents

Official guidance
VAT Groups

VGROUPS01000 · General principles of VAT group treatment

  • VGROUPS01100 · Legislation
  • VGROUPS01150 · What is VAT group treatment?
  • VGROUPS01200 · What is single taxable person in UK legislation?
  • VGROUPS01250 · Supplies between group members
  • VGROUPS01300 · Supplies between group members - imported intra-group supplies
  • VGROUPS01350 · When is an intra group reverse charge due?
  • VGROUPS01400 · When is an intra group reverse charge not due?
  • VGROUPS01450 · Liability for tax of the representative member
  • VGROUPS01500 · Liability of VAT group members
  • VGROUPS01530 · VAT penalties for late submissions
  • VGROUPS01550 · Other matters
  • VGROUPS01800 · Group treatment and divisional registration
  • VGROUPS01050 · EC legislation
  1. General principles of VAT group treatment: contents
  2. General principles of VAT group treatment: Legislation

VGROUPS01100 | General principles of VAT group treatment: Legislation

From HM Revenue & Customs · VAT Groups

The fundamental principles of VAT grouping are contained in VAT Act 1994, section 43(1).

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