VGROUPS08000 - VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: contents

1. VGROUPS08050

   Introduction
2. VGROUPS08100

   Why is this legislation required?
3. VGROUPS08200

   Scope of the new provisions
4. VGROUPS08250

   Conditions for the issue of a direction under the new Schedule 9A: contents
5. VGROUPS08450

   Time limit on directions
6. VGROUPS08500

   Records
7. VGROUPS08550

   Calculation of charge to VAT
8. VGROUPS08600

   If HM Revenue and Customs suspect VAT avoidance
9. VGROUPS08650

   Who will be responsible for authorising the issue of directions?
10. VGROUPS08700

    Example of prevailing commercial reason
11. VGROUPS08750

    Example of arrangement where HM Revenue and Customs would use their powers under Schedule 9A
12. VGROUPS08800

    Example of arrangement where HM Revenue and Customs would not use their powers under Schedule 9A