VGROUPS02050 - Eligibility for VAT group treatment: overall conditions

General conditions

Group treatment can only be allowed if all the following conditions are met:

  • Each of the proposed members is a body corporate - VGROUPS02100; or a non-corporate body such as an individual, partnership or a Scottish partnership subject to conditions - VGROUPS02120;
  • The control conditions of the VAT Act 1994, section 43A are met - VGROUPS02150;
  • The eligibility conditions, for 鈥渟pecified bodies鈥�, contained in SI 2004/1931 are met - VGROUPS02300;
  • Each proposed member is either 鈥渆stablished鈥� or has a 鈥渇ixed establishment鈥� in the UK - VGROUPS02400;
  • The application for group treatment is made by one of the prospective members or by the 鈥減erson鈥� (legal or natural) controlling them.