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Official guidance
VAT Groups

VGROUPS08000 · VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994

  • VGROUPS08050 · Introduction
  • VGROUPS08100 · Why is this legislation required?
  • VGROUPS08200 · Scope of the new provisions
  • VGROUPS08250 · Conditions for the issue of a direction under the new Schedule 9A
  • VGROUPS08450 · Time limit on directions
  • VGROUPS08500 · Records
  • VGROUPS08550 · Calculation of charge to VAT
  • VGROUPS08600 · If HM Revenue and Customs suspect VAT avoidance
  • VGROUPS08650 · Who will be responsible for authorising the issue of directions?
  • VGROUPS08700 · Example of prevailing commercial reason
  • VGROUPS08750 · Example of arrangement where HM Revenue and Customs would use their powers under Schedule 9A
  • VGROUPS08800 · Example of arrangement where HM Revenue and Customs would not use their powers under Schedule 9A
  1. VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: contents
  2. VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: who will be responsible for authorising the issue of directions?

VGROUPS08650 | VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: who will be responsible for authorising the issue of directions?

From HM Revenue & Customs · VAT Groups

Implementation of these provisions is to be closely monitored and no direction or assessment will be issued under these provisions without the authorisation of the VAT Infrastructure and SDIL policy team.

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