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) judgmentsRevenue & Customs Brief, Issue 3. 14 January 2016Purpose of this briefTo 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 briefUK 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.BackgroundArticle 11 of the Principal VAT Directive allows member states
Revenue & Customs Brief, Issue 3. 14 January 2016
To inform interested parties of the UK government's decision to launch a consultation on VAT grouping provisions and highlight the planned approach.
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.
Article 11 of the Principal VAT Directive allows member states
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