The UK VAT grouping legislation is primarily detailed in VATA 1994 ss 43–43D and the VAT (Groups: Eligibility) Order SI 2004/1931. The current rules allow for two or more ‘bodies corporate’ i.e. limited companies and limited liability partnerships to register for VAT as a VAT group; and...
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The UK VAT grouping legislation is primarily detailed in VATA 1994 ss 43–43D and the VAT (Groups: Eligibility) Order SI 2004/1931. The current rules allow for two or more ‘bodies corporate’ i.e. limited companies and limited liability partnerships to register for VAT as a VAT group; and...
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