RCB/37/14 VAT grouping rules

RCB/37/14 VAT grouping rules

Revenue & Customs Brief, Issue 37. 13 October 2014

Purpose of this brief

This revenue and customs brief outlines HM Revenue and Customs' (HMRC) position following the European Court of Justice (ECJ) judgment in Skandia America Corp (USA), filial Sverige (C-7/13). The case concerned the interaction of VAT grouping rules on transactions between establishments of a business established both outside and inside Sweden. The ECJ found that the effect of the Swedish rules was that there was a taxable supply for VAT purposes. HMRC is considering whether the judgment has any application to UK grouping provisions, which are

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