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
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VATDSAG00500Data Protection
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VATDSAG01000Introduction: contents
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VATDSAG02000Handling business separation cases: contents
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VATDSAG03000Single Entity: contents
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VATDSAG04000Single Entity and Partnerships: contents
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VATDSAG05000Disaggregation: contents
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VATDSAG06000Determining whether disaggregation has occurred: contents
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VATDSAG07000What to do if you have reached a conclusion of disaggregation: contents
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VATDSAG08000Useful legal decisions: contents
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VATDSAGUPDATE001update index