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Readers’ forum: Grouping

05 November 2019
Issue: 4719 / Categories: Forum & Feedback
HMRC refusal to backdate application to join VAT group.

We act for a client that has had a VAT group registration in place for some years now.

The client incorporated a new company and began trading through it in October 2017. There were some delays in getting the new company VAT registered and this did not happen until April 2019 but the registration was backdated to October 2017.

Our client then proceeded to have the company included in the VAT group. This was successful but only from March 2019 when HMRC received our application. We requested they be part of the group from October 2017.

From a VAT perspective the client has included the new company within the group VAT returns from the start of trading because the intention was that it would be part of the group registration – they simply overlooked preparing the forms.

The issue we have is that...

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