HMRC has launched a consultation on the UK VAT grouping rules. Siân Beusch and Rachelle Holland (EY) consider the questions posed.
HMRC opened its consultation into the scope of UK VAT grouping on 5 December 2016 (see www.bit.ly/2h9Uw71). The purpose of the consultation is to assist the government with determining whether changes are required to the UK VAT grouping rules following the decisions of the CJEU in Skandia America Corporation (Case C-7/13) and Larentia + Minerva (Case C-108/14) and Marenave (Case C-109/14).
The focus of the consultation is to understand:
the options around the eligibility requirements for VAT group registration;
the impact of HMRC’s policy changes following the CJEU decision in Skandia; and
the interaction between VAT grouping and the cost sharing provisions.
What are the current UK VAT grouping rules?
The...
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HMRC has launched a consultation on the UK VAT grouping rules. Siân Beusch and Rachelle Holland (EY) consider the questions posed.
HMRC opened its consultation into the scope of UK VAT grouping on 5 December 2016 (see www.bit.ly/2h9Uw71). The purpose of the consultation is to assist the government with determining whether changes are required to the UK VAT grouping rules following the decisions of the CJEU in Skandia America Corporation (Case C-7/13) and Larentia + Minerva (Case C-108/14) and Marenave (Case C-109/14).
The focus of the consultation is to understand:
the options around the eligibility requirements for VAT group registration;
the impact of HMRC’s policy changes following the CJEU decision in Skandia; and
the interaction between VAT grouping and the cost sharing provisions.
What are the current UK VAT grouping rules?
The...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
