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Contents

Official guidance

VAT Single Entity and Disaggregation

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VATDSAG00500 · Data Protection
VATDSAG01000 · Introduction
VATDSAG02000 · Handling business separation cases
VATDSAG03000 · Single Entity
VATDSAG04000 · Single Entity and Partnerships
VATDSAG05000 · Disaggregation
VATDSAG06000 · Determining whether disaggregation has occurred
VATDSAG07000 · What to do if you have reached a conclusion of disaggregation
VATDSAG08000 · Useful legal decisions
VATDSAGUPDATE001 · VAT Single Entity and Disaggregation: update index
VATDSAG04250 · Single Entity and Partnerships: ‘Holding Out’
VATDSAG04300 · Single Entity and Partnerships: Partnership Act rules
VATDSAGUPDATE010919 · VAT Single Entity and Disaggregation: recent changes

Official guidance
VAT Single Entity and Disaggregation

VAT Single Entity and Disaggregation

From HM Revenue & Customs

Begin readingData Protection