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Extended eligibility for VAT grouping

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The Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations, SI 2019/1348, appoint 1 November 2019 as the day on which the new rules in Finance Act 2019 come into force allowing non-corporate entities, such as individuals, partnerships and Scottish partnerships to join VAT groups, provided they control all their corporate subsidiaries.

Issue: 1461
Categories: News