VGROUPS02600 - Eligibility for VAT group treatment: invalid VAT group treatment

Invalid group treatment occur where an application for group treatment is allowed and either:

  • all the conditions were met when the application was made but something has happened so that the control conditions are no longer met, or
  • the control conditions or the 바카라 사이트śestablished바카라 사이트ť or 바카라 사이트śfixed establishment바카라 사이트ť conditions were not met at the time of application and have subsequently never been met.

Where the above comes to light, HMRC must take steps to remove the company that does not meet the eligibility criteria from the group.