VAT group registration

VAT group registration
Where a group of companies is effectively treated as a single entity for value added tax (VAT) purposes, so that supplies between them are ignored for VAT purposes and the group's liability to account for VAT is met by 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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