(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) Dovedale Ltd and Hira Ltd can register as a group for the purposes of value added tax (VAT) because Dovedale Ltd controlsHira Ltd and both companies are established in the UK in that their head offices are in the UK.Dovedale Ltd will also control Atap
