Print 🖨 HMRC have been updating their manuals (21/10/13). The purpose of VATDSAG01050 Single Entity and Disaggregation Manual is to help you to determine whether two (or more) apparently separate businesses are, in reality, a single entity whether, where two (or more) separate entities exist, they have been separated artificially. Schedule 1,1A (2) of the … Continue reading Are your businesses really separate for VAT purposes?