VATDREG08550 - Cancellation in particular cases: transfers in and out of a group and disbandment of a group

We must take special care when processing cases where:

• a company is deregistering to join a group
• a group registration is disbanding
• there is a transfer of assets to a group member or from a group.

There is a risk in these circumstances that there may be a VAT avoidance scheme in operation.