Throughout January 2022 HMRC has been dealing with VAT group applications received in July 2021. There was no indication as to how quickly the backlog is being dealt with, but HMRC has noted previously that the aim is to clear all backlogs by the end of March 2022.
VAT Groups VAT grouping is a method in which two or more eligible persons can be treated as a single taxable person for VAT purposes. Eligible persons are bodies corporate (limited companies, LLPs), individuals, partnerships and Scottish partnerships, provided that certain conditions are satisfied. The main conditions are that each eligible person is established in the UK and that they are under common control.
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Jason has over 20 years’ experience working exclusively in indirect taxes (VAT, import duty, SDLT) with owner-managed businesses, corporates and not for profit sectors. He particularly enjoys challenging HMRC decisions, representing clients in tribunals or during inspections.
Experience includes land and property, partial exemption and...