Divisions of a company
Payments on account of VAT
Commentary –
Indirect Tax Reporter ¶55-410
Registration
Generally
Commentary –
Indirect Tax Reporter ¶43-530
HMRC Guidance –
Notice 700/2
Multiple registration blocked
Commentary –
Indirect Tax Reporter ¶43-130
Transfers of goods and services: payments received for non-supplies
Commentary –
Indirect Tax Reporter ¶10-602