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From 1 November 2019 partnerships, sole traders and other unincorporated businesses can join a VAT group

The two main conditions to allow non corporate businesses to join a VAT group are that;

  • the business must be entitled to register for VAT as a separate business, and
  • the controlling party must control all of entities within the VAT group.

If you or your clients require any further advice in respect of setting up a VAT group – please call our free VAT helpline

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