(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value
added tax. (3 marks)
正确答案：
(d)DovedaleLtdandHiraLtdcanregisterasagroupforthepurposesofvalueaddedtax(VAT)becauseDovedaleLtdcontrols
HiraLtdandbothcompaniesareestablishedintheUKinthattheirheadofficesareintheUK
DovedaleLtdwillalsocontrolAtapoIncHoweverAtapoInccannotbepartofagroupregistrationunlessitisestablished
intheUKorhasafixedestablishmentintheUKItwillberegardedasestablishedintheUKifitiscentrallymanagedand
controlledintheUKorifitsheadofficeisintheUKAfixedestablishmentisaplacewherethecompanyhasstaffand
equipmentandwhereitsbusinessiscarriedon
