VGROUPS04450 - Applications for VAT group treatment: grounds for refusal of VAT group registration application

Section 43B(5) goes on to state that we may refuse a VAT group registration application for three reasons:

• in the case of an application to form a VAT group where the persons are not eligible under section 43A(1) to be treated as members of a group
• in the case of an application to include another person in a VAT group, where that person is not eligible under section 43A(1) to be treated as a member of the group, or
• in any case, that refusal of the application is necessary for the protection of the revenue.