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Eligibility for VAT Grouping

Continuing our series of basic informative articles Peter Hewitt of Ernst & Young examines the latest tests for eligibility to join a VAT group and provides guidance to help businesses decide whether to take the plunge
The rules governing eligibility for VAT grouping have been further tightened from 1 August 2004 by the introduction of complex new tests designed to prevent certain types of avoidance schemes which were becoming prevalent. For those not involved in avoidance who will generally not be caught by the revised rules there is still a large element of choice in the UK as to whether or not to form a VAT group. For larger groups of companies several groups may be the best answer. There is also the opportunity to leave certain companies outside a VAT...

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