What else is in this section?

Group VAT registration

VAT grouping occurs where two or more corporate bodies, usually companies or limited liability partnerships are treated as a single taxable 'person' for VAT purposes. A VAT group is treated in the same way as a single company registered for VAT on its own.

This content is only available to our registered users.

Please log in or create a free account, to gain access to our extensive business, personal and tax guides.