Group registration
Advantages
Anti-avoidance
Appeals
Application to make or change group
Refusal
Applications
Generally
Refusal to protect the revenue
Assessment issued to successor representative member, validity
Bad debt relief
Benefits and consolidation tests
Capital goods scheme
Generally
Charities
Companies under same control
Conditions
Control, meaning
De-grouping
Application
By HMRC
Date
Deemed supply on cessation as taxable person
Oral application
Validity of commissioners' direction
Deemed supply on cessation as taxable person
Disadvantages
Dormant companies
Duplication
Effect of grouping
Acquisition of business
Capital goods scheme
Case law: interaction of VAT grouping and cross-border supplies of services
Charities
Disregarded intra-group supplies
HMRC proposed to respond to the Skandia case
Liability for VAT
Partial exemption
Representative member carries on business
Restriction on special status
Returns
Right of appeal
Supplies to or by member
Eligibility
Generally
Power to alter
Entitlement, business establishment test
Fiscal warehousing
General provisions
Generally
Group exit scheme, input tax recovery
Construction works
Generally
Group pension fund, supply by member to trustees
Group relief for corporation tax
Group supplies using overseas member
Anticipation of legislative changes
Group treatment
Eligibility
Refusal
Group treatment, illustrative examples
HMRC's practice on s. 43 charge
Inappropriate groups creating VAT liabilities
Inclusion of non-taxable persons
Leaving group
Local authorities and similar bodies
Motor cars, input tax
No multiple grouping
No VAT grouping by partnerships
Non-taxable persons included
Option to tax
Binding on all members
Generally
Relevant associate
Partial exemption, retrospective change of special method
Place of supply of advertising services
Planning
Administrative convenience
Export of goods, group structure
Generally
Preferential claim in liquidation, commissioners' entitlement
Protection of the revenue
Refusal of group application
De-grouping
Generally
Registration number
Relevant associates
Relevant person to sign application form
Restriction
Time restriction
Tour operators' margin scheme
Restriction for undertakings in financial and insurance sectors
Retrospective
Generally
Refusal
Self-supply
Acquisition of business: flowchart
Construction services
Single taxable person
Special status
Surrender of group relief in return for management services
Termination of membership
Transfer of business as a going concern
Generally
Self-supply to exempt VAT group
Tenant in same VAT group of seller or buyer
Transfers of going concerns
UK business establishment
UK taxable suppliers
Value of intra-group supply