VATDSAG02050 - Handling business separation cases: an overview

Where you suspect that a business may have been artificially separated, you will need to

• interview, or attempt to interview, all parties said to be involved in the business or businesses
• make notes of the interviews and the business set up
• collect documentary evidence.

Before you can consider whether artificial separation (disaggregation) has taken place, you need to establish whether the business is a single legal entity.