From 1 November 2019 partnerships, sole traders and other unincorporated businesses can join a VAT group if they control the other corporate bodies in that 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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