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VAT grouping structure arrangements used by care providers (Spotlight 70)

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1. Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry
2. Revenue and Customs Brief 7 (2025): Revised VAT grouping rules and the Skandia judgment
3. Apply for VAT group registration
4. Authorise an agent to register or amend a VAT group
5. Amend a VAT group