Advantages

Commentary – VAT Reporter ¶43-420

Anti-avoidance

– see Avoidance of VAT

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(k), (ka), 84(4A)-(4D)

Appeals, removal of company from group

Commentary – VAT Reporter ¶43-475

Application for retrospective inclusion in group

Commentary – VAT Reporter ¶43-470

Application to make or change group

Generally

Commentary – VAT Reporter ¶43-470

Refusal

Commentary – VAT Reporter ¶43-480 ; VAT Reporter ¶43-500

Applications

Generally

Legislation/Regulatory – VATA94 s. 43B

Refusal to protect the revenue

Legislation/Regulatory – BB 31/1997-2 ; VATA94 s. 43B(5)(c)

Assessment issued to successor representative member, validity

Case Law – Thorn plc. [1998] BVC 2,087

Bad debt relief

Case Law – Triad Timber Components Ltd. [1994] BVC 552

Benefits and consolidation tests

Commentary – VAT Reporter ¶43-420

Capital goods scheme

Generally

Commentary – VAT Reporter ¶19-840 ; VAT Reporter ¶43-450 ; VAT Reporter ¶43-456

Land and buildings

Commentary – VAT Reporter ¶36-375

Charities

Commentary – VAT Reporter ¶43-455 ; VAT Reporter ¶50-055

Companies under same control

Case Law – (1973) 1 BVC 1,001x ; (1979) 1 BVC 1,105

Conditions

Commentary – VAT Reporter ¶43-420

Control, meaning

Commentary – VAT Reporter ¶43-440

De-grouping

Application

Commentary – VAT Reporter ¶43-480

By HMRC

Commentary – VAT Reporter ¶43-480

Date

Case Law – Barclays Bank plc (No. 6). [1999] BVC 2,221 ; Customs and Excise Commissioners v Barclays Bank plc. [2000] BVC 332

Deemed supply on cessation as taxable person

Commentary – VAT Reporter ¶43-480

Oral application

Commentary – VAT Reporter ¶43-480

Validity of commissioners' direction

Case Law – Xansa Barclaycard Partnership Ltd. [2005] BVC 2,085

Deemed supply on cessation as taxable person

Commentary – VAT Reporter ¶43-480

Disadvantages

Commentary – VAT Reporter ¶43-420

Dormant companies

Commentary – VAT Reporter ¶43-420

Duplication

Legislation/Regulatory – VATA94 s. 43D

Effect of grouping

Acquisition of business

Commentary – VAT Reporter ¶43-450

Capital goods scheme

Commentary – VAT Reporter ¶43-450 ; VAT Reporter ¶43-456

Case law: interaction of VAT grouping and cross-border supplies of services

Commentary – VAT Reporter ¶43-450

Charities

Commentary – VAT Reporter ¶43-455

Disregarded intra-group supplies

Commentary – VAT Reporter ¶43-450

HMRC proposed to respond to the Skandia case

Commentary – VAT Reporter ¶43-450

Incorrect invoices

Commentary – VAT Reporter ¶43-458

Liability for VAT

Commentary – VAT Reporter ¶43-454

Member forming Isle of Man establishment

Commentary – VAT Reporter ¶43-459

Option to tax

Commentary – VAT Reporter ¶43-457

Partial exemption

Commentary – VAT Reporter ¶43-450

Representative member carries on business

Commentary – VAT Reporter ¶43-450

Restriction on special status

Commentary – VAT Reporter ¶43-452

Returns

Commentary – VAT Reporter ¶43-453

Right of appeal

Commentary – VAT Reporter ¶43-450 ; VAT Reporter ¶62-210

Supplies to or by member

Commentary – VAT Reporter ¶43-452

Effective date of grouping

Commentary – VAT Reporter ¶43-470

Eligibility

Benefits condition

Legislation/Regulatory – SI 2004/1931 reg. 5

Consolidated accounts condition

Legislation/Regulatory – SI 2004/1931 reg. 6

Generally

Legislation/Regulatory – SI 2004/1931 reg. 2 ; VATA94 s. 43A

Power to alter

Legislation/Regulatory – VATA94 s. 43AA

Specified bodies

Legislation/Regulatory – SI 2004/1931 reg. 3

Entitlement, business establishment test

Case Law – Newey and Eyre Group Ltd. [1996] BVC 2,329

European law

Commentary – VAT Reporter ¶43-422

Fiscal warehousing

Legislation/Regulatory – VATA94 s. 18A(9)

Further information to support application

Commentary – VAT Reporter ¶43-470

General provisions

Legislation/Regulatory – VATA94 s. 43

Generally

Commentary – VAT Reporter ¶33-195 ; VAT Reporter ¶43-420

Group exit scheme, input tax recovery

Construction works

Case Law – Gracechurch Management Services Ltd. [2007] BVC 2,192 ; Revenue and Customs Commissioners v Gracechurch Management Services Ltd. [2007] BVC 379

Generally

Case Law – BUPA Purchasing Ltd & Ors v Customs and Excise Commissioners. [2004] BVC 63 ; BUPA Purchasing Ltd & Ors v Customs and Excise Commissioners. [2005] BVC 668 ; BUPA Purchasing Ltd; Essex Street Investments Ltd; Bemerton Ltd. [2003] BVC 2,086

Group pension fund, supply by member to trustees

Case Law – Midland Bank plc. [1991] BVC 749

Group relief for corporation tax

Commentary – VAT Reporter ¶43-420

Group supplies using overseas member

Anticipation of legislative changes

Legislation/Regulatory – ESC 3.2

Group treatment

Eligibility

Case Law – Customs and Excise Commissioners v Barclays Bank plc. [2001] BVC 606

Refusal

Case Law – National Westminster Bank plc. [1998] BVC 2,264

Group treatment, illustrative examples

Commentary – VAT Reporter ¶43-430

HMRC's practice on s. 43 charge

Commentary – VAT Reporter ¶43-445

Inappropriate groups creating VAT liabilities

Commentary – VAT Reporter ¶43-420

Inclusion of non-taxable persons

Case Law – EC Commission & Ors v Ireland (Case C-85/11). [2013] BVC 139

Leaving group

Commentary – VAT Reporter ¶43-440 ; VAT Reporter ¶43-920

Local authorities and similar bodies

Commentary – VAT Reporter ¶51-110

Motor cars, input tax

Commentary – VAT Reporter ¶19-073

No multiple grouping

Commentary – VAT Reporter ¶43-421

No VAT grouping by partnerships

Commentary – VAT Reporter ¶43-300 ; VAT Reporter ¶43-420

Non-taxable persons included

Commentary – VAT Reporter ¶43-420

Option to tax

Binding on all members

Commentary – VAT Reporter ¶35-105
HMRC Guidance – Notice 742a ; VAT Information Sheet 14/09

Generally

Commentary – VAT Reporter ¶35-105 ; VAT Reporter ¶43-457

Relevant associate

Commentary – VAT Reporter ¶33-195 ; VAT Reporter ¶35-105

Partial exemption, retrospective change of special method

Case Law – Joseph Nelson Investment Planning Ltd. [1994] BVC 657

Payments on account

Legislation/Regulatory – SI 1993/2001 art. 17

Payments on account of VAT

Commentary – VAT Reporter ¶55-410

Place of supply of advertising services

Case Law – British United Provident Association Ltd. [2001] BVC 2,353

Planning

Administrative convenience

Commentary – VAT Reporter ¶43-460

Exempt supplies

Commentary – VAT Reporter ¶43-464

Export of goods, group structure

Commentary – VAT Reporter ¶43-462

Generally

Commentary – VAT Reporter ¶43-460

Preferential claim in liquidation, commissioners' entitlement

Case Law – C. & T. Tours v. Nadler Enterprises Ltd. (1980) 1 BVC 320

Protection of the revenue

Legislation/Regulatory – BB 30/2002-2 ; BB 31/1997-2 ; VATA94 s. 43B(5)(c)

Refusal of group application

De-grouping

Commentary – VAT Reporter ¶43-480

Generally

Commentary – VAT Reporter ¶43-002 ; VAT Reporter ¶43-475 ; VAT Reporter ¶43-500

HMRC's policy on contrived VAT groups

Commentary – VAT Reporter ¶43-475

HMRC's policy on protection of the revenue

Commentary – VAT Reporter ¶43-475

Meaning of body corporate

Commentary – VAT Reporter ¶43-510

Protection of the revenue, meaning

Commentary – VAT Reporter ¶43-475 ; VAT Reporter ¶43-500

Registration number

Commentary – VAT Reporter ¶43-424 ; VAT Reporter ¶55-800

Relevant associates

Commentary – VAT Reporter ¶33-195

Relevant person to sign application form

Commentary – VAT Reporter ¶43-420

Removal of company from group, appeal

Commentary – VAT Reporter ¶43-475

Restriction

Time restriction

Commentary – VAT Reporter ¶43-420

Tour operators' margin scheme

Commentary – VAT Reporter ¶54-502

Restriction for undertakings in financial and insurance sectors

Case Law – EC Commission & Ors v Sweden (Case C-480/10). [2013] BVC 179

Retrospective

Generally

Commentary – VAT Reporter ¶43-490
Case Law – Customs and Excise Commissioners v. Save & Prosper Group Ltd. (1978) 1 BVC 179

Refusal

Case Law – (1984) 2 BVC 205,034 ; [2012] TC 02605

Self-supply

Acquisition of business: flowchart

Commentary – VAT Reporter ¶13-152

Construction services

Commentary – VAT Reporter ¶36-052

Single taxable person

Case Law – Customs and Excise Commissioners v. Kingfisher plc. [1994] BVC 3 ; Kingfisher plc. (1990) 5 BVC 881

Special status

Legislation/Regulatory – VATA94 s. 43(1AA), (1AB)

Surrender of group relief in return for management services

Case Law – Customs and Excise Commissioners v. Tilling Management Services Ltd. (1978) 1 BVC 185

Termination of membership

Legislation/Regulatory – VATA94 s. 43C

Tour operators' margin scheme

Legislation/Regulatory – SI 1987/1806 art. 13

Transfer of business as a going concern

Generally

Commentary – VAT Reporter ¶36-875 ; VAT Reporter ¶43-450

Self-supply to exempt VAT group

Commentary – VAT Reporter ¶36-900
HMRC Guidance – Notice 700/9

Tenant in same VAT group of seller or buyer

Commentary – VAT Reporter ¶36-825
HMRC Guidance – Notice 700/9

Transfers of going concerns

Legislation/Regulatory – BB 26/1998-2 ; VATA94 s. 44

UK business establishment

Commentary – VAT Reporter ¶43-420

UK taxable suppliers

Commentary – VAT Reporter ¶43-025

Value of intra-group supply

Legislation/Regulatory – VATA94 Sch. 6, para. 8A