Commentary

RCB/3/16 Review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments

Part V16 Forms and other HMRC material

RCB/3/16 Review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments

RCB/3/16 Review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments

Revenue & Customs Brief, Issue 3. 14 January 2016

Purpose of this brief

To inform interested parties of the UK government's decision to launch a consultation on VAT grouping provisions and highlight the planned approach.

Who should read this brief

UK VAT-registered businesses who are members of a VAT group and other businesses who are interested in applying for VAT grouping.

Accountants, consultants and others who provide VAT advice to the businesses referred to above.

Background

Article 11 of the Principal VAT Directive allows member states to treat two or more businesses established in the territory of that member state as a single taxable person (often called a VAT group) if the businesses have close economic, financial and organisational

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