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VGROUPS04100 | Applications for VAT group treatment: who must make the application?

From HM Revenue & Customs · VAT Groups

Section 43B(3)(a) of the VAT Act 1994 states that an application to form a new VAT group, or to vary the composition of an existing group, must be made by either:

  • one of the persons applying, or

  • by the person who controls the persons which are applying to be grouped.