Holding companies ― VAT grouping

Produced by Tolley
Holding companies ― VAT grouping

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Holding companies ― VAT grouping
  • How does VAT grouping impact a holding company’s entitlement to recover VAT?
  • Stewardship costs
  • Practical points ― VAT groups and holding companies

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note looks at the effect of VAT grouping a holding company with its subsidiaries.

For an overview of VAT and holding companies generally, see the Holding companies ― overview guidance note.

For VAT grouping generally, see the VAT group and divisional registration ― overview guidance note.

How does VAT grouping impact a holding company’s entitlement to recover VAT?

Subject to meeting the conditions outlined in the VAT groups ― conditions guidance note, a holding company may join a VAT group. Even holding compa

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