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VAT grouping: where are we now?

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HMRC has issued an informal consultation to several professional bodies in relation to the extension of VAT grouping to non-corporate bodies that broadly are capable of meeting the existing control test. Such non-corporate bodies envisaged are individuals and partnerships. How would this work, what are the risks and would joint and several liability apply in all circumstances? Questions arise on who can be included, particularly in respect of limited partnerships, including overseas partnerships.

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