Commentary

RCB/3/18 Changes to the VAT exemption for cost sharing groups

Part V16 Forms and other HMRC material

RCB/3/18 Changes to the VAT exemption for cost sharing groups

RCB/3/18 Changes to the VAT exemption for cost sharing groups

Revenue & Customs Brief, Issue 3. 22 March 2018

1 Purpose of this brief

This brief and the related VAT information sheet explain the immediate changes that are taking place in HMRC's policy following recent judgments in the four cases—

  1.  

    —     Commission v Luxembourg – Case C-274/15

  2.  

    —     Aviva Towarzystwo Ubezpieczen na Zycie S.A. w Warszawie (Aviva)C-605/15

  3.  

    —     DNB Banka AS (DNB) – Case C-326/15

  4.  

    —     Commission v Germany – Case C-616/15

It also explains other matters and tells you about other areas that are under review and that may change later.

This brief should be read by existing cost sharing groups (CSGs) in conjunction with VAT Information Sheet 2/18 (V16.1050, Division V16.5). The VAT information sheet explains what transitional arrangements are in force for CSGs that have applied the exemption correctly based on earlier guidance. It also explains where current guidance is amended by this brief.

2 Who should read this

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