VATDSAG02050 - Handling business separation cases: an overview
Where you suspect that a business may have been artificially separated, you will need to
- interview, or attempt to interview, all parties said to be involved in the business or businesses
- make notes of the interviews and the business set up
- collect documentary evidence.
Before you can consider whether artificial separation (disaggregation) has taken place, you need to establish whether the business is a single legal entity.