Commentary

RCB/23/15 VAT grouping rules and the Skandia judgment

Part V16 Forms and other HMRC material

RCB/23/15 VAT grouping rules and the Skandia judgment

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.

Background

Details of the Skandia America Corporation decision can be found in Revenue and Customs Brief 2/15: VAT grouping rules and

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