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

Payments on account of VAT

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