Summary

The purpose of this guidance is to help you to determine: whether two (or more) apparently separate businesses are, in reality, a single entity and whether they have been separated artificially

Contents

  1. VATDSAG00500
    Data Protection
  2. VATDSAG01000
    Introduction: contents
  3. VATDSAG02000
    Handling business separation cases: contents
  4. VATDSAG03000
    Single Entity: contents
  5. VATDSAG04000
    Single Entity and Partnerships: contents
  6. VATDSAG05000
    Disaggregation: contents
  7. VATDSAG06000
    Determining whether disaggregation has occurred: contents
  8. VATDSAG07000
    What to do if you have reached a conclusion of disaggregation: contents
  9. VATDSAG08000
    Useful legal decisions: contents
  10. VATDSAGUPDATE001
    update index