RCB/18/15 VAT grouping rules and the Skandia judgement
Revenue & Customs Brief, Issue 18. 30 October 2015
Purpose of this brief
This brief follows on from Revenue and Customs Brief 2/15 (10 February 2015). This set out the position of HM Revenue and Customs (HMRC) following the decision of the Court of Justice of the European Union (CJEU) in Skandia America Corp. (USA), filial Sverige (C-7/13).
This Brief confirms the UK VAT changes resulting from the Skandia judgement and provides details of which other member states operate 'establishment only' VAT grouping.
Who should read this brief
UK VAT-registered traders who are members of a VAT group in the UK or another EU member state, and have establishments (branches or head offices) in other member states.
Details of the Skandia America Corporation decision can be found in Revenue and Customs Brief 2/15. This outlines the VAT treatment that