VAT Grouping Explained - Navigate the Benefits & Complexities

Introduction

The facility to group bodies together as one ‘person’ for VAT purposes has been with us for years. It is simple in concept, but complex in detail.

This webinar is for ‘eligible bodies’ looking to navigate the benefits, and the complexities of VAT grouping, and their advisers.

An understanding of the fundamentals of VAT is assumed.

What You Will Learn

This webinar will cover the following:

• Conditions, timings, ‘downsides’ and benefits of grouping
• Eligible bodies and the ‘control’ requirements, including special rules
• Partial exemption treatment and methods of apportionment
• Anti avoidance legislation
• Cross border groups following Brexit
• Imports of services and the reverse charge