Key domestic legislation: Value Added Tax Act 1994, ss 43–44
Corporate bodies and certain non-corporate entities (individuals, partnerships and Scottish partnerships) which are established or have a fixed establishment in the UK and are under common control may register for UK VAT as a VAT group and be treated, for VAT purposes, as a single taxable person.
There is no requirement for all members of a corporate group to join the VAT group, so the constituent members of the corporate group and the VAT group may be different.
A body corporate can generally join a UK VAT group if it has an establishment or a fixed establishment in the UK and is under common control.
Corporate bodies include all forms of company whether limited or unlimited,
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