Annual accounting scheme, authorisation

Refusal

Termination

Expulsion from cash accounting scheme

Group treatment, refusal

HMRC's policy on contrived VAT groups

HMRC's power to refuse group application

Bodies corporate

De-grouping

Generally

Information, warehoused goods

Meaning

Samples, power to take

Security

– see also Security for VAT

Generally

Security for VAT

VAT groups

Applications, refusal

Notice of termination of membership