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News
Customs news
Prosecutions director
The Attorney General has appointed David Green QC as director of the Customs and Excise Prosecutions Office. He will take up his appointment from early December 2004.
(Government News Network press release dated 10 November 2004.)
VAT groups
News
Customs news
Prosecutions director
The Attorney General has appointed David Green QC as director of the Customs and Excise Prosecutions Office. He will take up his appointment from early December 2004.
(Government News Network press release dated 10 November 2004.)
VAT groups
Customs have published a Business Brief clarifying the VAT (Groups: Eligibility Order 2004, which came into force on 1 August 2004. The Order lays down additional tests that certain bodies corporate must satisfy in order to be members of a VAT group. These new tests only apply to VAT groups with turnover over £10 million in the last year, or expected turnover over £10 million in the coming year (the de minimis test). To avoid uncertainty about how to determine expected turnover for the VAT group, Article 3(2) of the order assumes that the group includes the body that is applying for membership.
During Parliamentary debate on the order, concern was expressed that Article 3(2) might require inclusion of the turnover of all bodies corporate not in the VAT group, including third parties who have nothing to do with the VAT group. This would make it impossible for any VAT group to ever satisfy the de minimis test. Customs do not agree with this reading and consider that, in context, it is clear that Article 3(2) refers only to the body that is applying to join the group. This is how Customs will apply the legislation in practice.
(Customs Business Brief 29/2004 dated 12 November 2004.)
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