VATDSAG06000 - Determining whether disaggregation has occurred: contents

1. VATDSAG06050

   Background
2. VATDSAG06100

   Is each entity making taxable supplies?
3. VATDSAG06150

   Is there a single taxable person?
4. VATDSAG06200

   Artificial separation checklist - introduction
5. VATDSAG06250

   Artificial separation checklist - VAT History
6. VATDSAG06300

   Artificial separation checklist - employees
7. VATDSAG06350

   Artificial separation checklist - finances
8. VATDSAG06400

   Artificial separation checklist - organisation
9. VATDSAG06450

   Artificial separation checklist - legal documents
10. VATDSAG06500

    Artificial separation checklist - customer base