Schedule 1, paragraph 2(7)

Where a direction is made under this paragraph then, for the purposes of this Act— the taxable person carrying on the business specified in the direction shall be registerable in such name as the persons named in the direction may jointly nominate by notice in writing given to the Commissioners not later than 14 days after the date of the direction or, in default of such a nomination, in such name as may be specified in the direction; any supply of goods or services by or to one of the constituent members in the course of the activities of the taxable person shall be treated as a supply by or to that person; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . each of the constituent members shall be jointly and severally liable for any VAT due from the taxable person; without prejudice to paragraph (d) above, any failure by the taxable person to comply with any requirement imposed by or under this Act shall be treated as a failure by each of the constituent members severally; and subject to paragraphs (a) to (e) above, the constituent members shall be treated as a partnership carrying on the business of the taxable person and any question as to the scope of the activities of that business at any time shall be determined accordingly.

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Source: legislation.gov.uk · retrieved 2026-07-28