VGROUPS01000 - General principles of VAT group treatment: contents

  1. VGROUPS01100
    Legislation
  2. VGROUPS01150
    What is VAT group treatment?
  3. VGROUPS01200
    What is single taxable person in UK Legislation?
  4. VGROUPS01250
    Supplies between group members
  5. VGROUPS01300
    Supplies between group members - imported intra-group supplies
  6. VGROUPS01350
    When is an intra group reverse charge due?
  7. VGROUPS01400
    When is intra group reverse charge not due?
  8. VGROUPS01450
    Liability for tax of the representative member
  9. VGROUPS01500
    Liability of VAT group members
  10. VGROUPS01530
    VAT penalties for late submissions
  11. VGROUPS01550
    Other matters
  12. VGROUPS01800
    Group treatment and divisional registration