Commentary

V7.164 Group and divisional registration—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.164 Group and divisional registration—introduction

Part V7 Tax planning | Commentary

Group and divisional registration

V7.164 Group and divisional registration—introduction

Following the judgment of the Court of Justice of the European Union in the joined cases Beteiligungsgesellschaft Larentia + Minerva mbH & Co KG v Finanzamt Nordenham (Case C-108/14 [2015] STC 2101) and Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG (Case C-109/14), the UK was forced to change its rules on the establishment of VAT groups. Historically, HMRC only allowed corporate bodies to apply for membership of a UK VAT group but, with effect from 1 November 2019, UK law was changed. From that date, provided that the control requirements are

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