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Official guidance
VAT Groups

VGROUPS03150 · Eligibility conditions for specified bodies: specified bodies

  • VGROUPS03170 · What are specified bodies?
  • VGROUPS03190 · How is 'turnover' defined?
  • VGROUPS03210 · Who is a 'third party'?
  • VGROUPS03230 · What happens when the body corporate is the sole general partner of a limited partnership?
  • VGROUPS03250 · Exceptions from being a specified body?
  • VGROUPS03270 · What happens if the body corporate is dormant or has not yet started the business activity?
  1. Eligibility conditions for specified bodies: specified bodies: contents
  2. Eligibility conditions for specified bodies: specified bodies: exceptions from being a specified body?

VGROUPS03250 | Eligibility conditions for specified bodies: specified bodies: exceptions from being a specified body?

From HM Revenue & Customs · VAT Groups

The following are not specified bodies:

  • a body corporate that controls all the other VAT group members;

  • a body corporate whose activities another body corporate is empowered by statute to control;

  • a body corporate whose only activity is acting as a trustee of an occupational pension scheme;

  • charities.

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