VAT group registration lets two or more companies or LLPs under common control register for VAT as a single taxable person, with one VAT return covering the whole group.
Joint and several liability
Transactions between group members are usually disregarded for VAT, simplifying intercompany invoicing, but every member remains jointly and severally liable for the group's VAT debts.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.