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

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JOINT EMPLOYEES

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 GROUPS

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...

VAT GROUPS

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...

GROUP RELIEF

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...

VAT GROUPS

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...

VAT CASES

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

VAT GROUPING

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...

VAT GROUPS

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...

VAT GROUPS

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: 11.11.2019

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