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Business Terms and Jargon Explained

What is Group Registration

Tax Definition:-

An arrangement that allows two or more corporate bodies to account for tax as a single taxable person. All members of a VAT group are jointly and severally liable for any tax due to HM Customs and Excise from the representative member of the group.

� Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-30 12:33:35

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