VGROUPS01000 - General principles of VAT group treatment: contents

1. VGROUPS01100

   Legislation
2. VGROUPS01150

   What is VAT group treatment?
3. VGROUPS01200

   What is single taxable person in UK Legislation?
4. VGROUPS01250

   Supplies between group members
5. VGROUPS01300

   Supplies between group members - imported intra-group supplies
6. VGROUPS01350

   When is an intra group reverse charge due?
7. VGROUPS01400

   When is intra group reverse charge not due?
8. VGROUPS01450

   Liability for tax of the representative member
9. VGROUPS01500

   Liability of VAT group members
10. VGROUPS01530

    VAT penalties for late submissions
11. VGROUPS01550

    Other matters
12. VGROUPS01800

    Group treatment and divisional registration