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Search results: 9 article(s) found in topic: VAT groups - keyword: Holding companies

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Can using a joint employment contract save VAT?

If your business consists of two or more different legal entities, a VAT problem can arise if one business supplies workers to another. How could you rearrange your employee contracts to save VAT? More...


VAT group opportunity for exempt businesses

You have a VAT-exempt side project, and are looking to form another to pursue a new exempt activity. Your first company will make an annual charge of £150,000 to the new one for shared staff and overheads. How can you avoid VAT issues? More...


Opting to tax property in a VAT group

When a VAT group opts to tax a property it has more wide-ranging consequences than is normally the case, so what do you need to consider before making the election? More...


Management services and group relief

Companies in a group providing management services to other group companies can inadvertently incur VAT in some circumstances where losses are surrendered. What do you need to know? More...


Can a VAT group include an overseas business?

A business structure may include a mix of companies under common control - some of these may be overseas entities. Using a VAT group can save tax, so how do you do this and can you include overseas companies? More...


Norseman Gold Plc v HMRC [2016] UKUT 69 (TCC). No economic activity


Partly exempt VAT group acquires business as a TOGC

If a partly exempt VAT group acquires the trade and assets of another business as a transfer of a going concern (TOGC) it can lead to an unexpected VAT cost - how does this work? More...


Form a VAT group making no taxable supplies?

You probably know that a group of businesses can make intercompany taxable supplies. But could they form a VAT group if the only supplies outside the group were exempt from VAT? More...


Holding companies success

The VATman has won the first round in a dispute with the European Commission over proposals to exclude holding companies from VAT groups. What does it mean? More...
Last updated: 03.04.2020

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