VGROUPS08000 - VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: contents

  1. VGROUPS08050
    Introduction
  2. VGROUPS08100
    Why is this legislation required?
  3. VGROUPS08200
    Scope of the new provisions
  4. VGROUPS08250
    Conditions for the issue of a direction under the new Schedule 9A: contents
  5. VGROUPS08450
    Time limit on directions
  6. VGROUPS08500
    Records
  7. VGROUPS08550
    Calculation of charge to VAT
  8. VGROUPS08600
    If HM Revenue and Customs suspect VAT avoidance
  9. VGROUPS08650
    Who will be responsible for authorising the issue of directions?
  10. VGROUPS08700
    Example of prevailing commercial reason
  11. VGROUPS08750
    Example of arrangement where HM Revenue and Customs would use their powers under Schedule 9A
  12. VGROUPS08800
    Example of arrangement where HM Revenue and Customs would not use their powers under Schedule 9A