Landfill Tax (Scotland) Act 2014 section 38

Groups of companies

Section 38 sets out the rules allowing groups of companies to be treated as a single entity for Scottish landfill tax purposes, including how groups are formed, managed, and what the tax consequences of group treatment are.

• Where companies form a group, the representative member is responsible for all landfill tax liabilities and taxable activities, but all group members are jointly and severally liable for any tax due.
• Two or more bodies corporate are eligible for group treatment if one controls the others, one person controls them all, or partners in a business control them all — and the proposed representative member has an established place of business in the United Kingdom.
• Applications to form, amend or dissolve a group must be made to Revenue Scotland at least 90 days before the intended effective date, and changes take effect from the beginning of an accounting period.
• Revenue Scotland may only refuse an application to form a group, add a member, or change the representative member if it considers refusal necessary for the protection of the revenue.