RCB/23/15 VAT grouping rules and the Skandia judgment
Revenue & Customs Brief, Issue 23. 11 December 2015
Purpose of this brief
This brief provides further information on HM Revenue and Custom (HMRC)'s position, as announced in Revenue and Customs Brief 18/15: VAT grouping rules and the Skandia judgment (RCB/18/15, Division V16.3).
Who should read this brief
UK VAT-registered businesses 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: VAT grouping rules and the Skandia judgment (RCB/2/15, Division V16.3). This outlines the VAT treatment that applied before the Skandia decision, how VAT treatment will change as a result of the judgment and the date when