ICAEW reminds businesses of VAT group registration change

Released 07 November 2019

The Institute of Chartered Accountants in England and Wales (ICAEW) has issued a reminder that non-corporate entities can now join a VAT group if they meet certain conditions.

The change was introduced from 1 November 2019 by the Finance Act 2019, Schedule 18 (VAT Groups: Eligibility) (Appointed Day) Regulations 2019 (SI 2019/1348), which implemented the Finance Act 2019, Sch. 18 amendments to VATA 1994, s. 43A.

View the ICAEW review of the change at https://ion.icaew.com/taxfaculty/b/weblog/posts/vat-group-registration-change.

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