QB 1993, [1994] STC 63
The principle established by this case are that a single taxable entity is created by a group VAT registration. All transactions are therefore treated as if the VAT group representative member made those transactions.
QB 1993, [1994] STC 63
The principle established by this case are that a single taxable entity is created by a group VAT registration. All transactions are therefore treated as if the VAT group representative member made those transactions.