representative member

representative member
The member of a VAT group that is treated as carrying on the businesses of each member of the group for value added tax purposes. Supplies made by or to any member of the group are treated as made by or to the representative member.
For further information, see the HM Revenue & Customs website :
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • representative — [adj] characteristic, typical adumbrative, archetypal, classic, classical, delineative, depictive, emblematic, evocative, exemplary, ideal, illustrative, model, presentational, prototypal, prototypical, quintessential, rep*, symbolic, symbolical; …   New thesaurus

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