Can an application to form or amend a group be rejected by the FTA?

In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.

The FTA may refuse applications to form a tax group or add members to a tax group if:

• The members who have applied fail to meet the eligibility criteria to be a part of a group.

• The FTA thinks that the change will result in a serious risk of tax evasion.

• The FTA thinks that the change will result in an overall reduction of the taxes due to them.

• The FTA thinks that the change will result in a significant increase to their administrative burden.