The First-tier Tribunal (FTT) determined in Barclays Service Corporation and another v HMRC [2024] UKFTT 785 (TC) that HMRC was entitled to reject the application by BESL acting as representative member of the Barclays VAT group for BSC a company incorporated in the US with a branch in the UK to join the VAT group. BSC makes supplies of services to the Barclays Corporate Group including to BESL and other members of the VAT group. The UK branch was established to manage the delivery of BSC’s services to non-US recipients and the delivery of services to BSC from non-US service providers.
Under the UK’s VAT grouping rules where a foreign company is eligible to join a UK VAT group registration and does so all of that company’s activities are then subsumed within the UK VAT group registration rather than...
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The First-tier Tribunal (FTT) determined in Barclays Service Corporation and another v HMRC [2024] UKFTT 785 (TC) that HMRC was entitled to reject the application by BESL acting as representative member of the Barclays VAT group for BSC a company incorporated in the US with a branch in the UK to join the VAT group. BSC makes supplies of services to the Barclays Corporate Group including to BESL and other members of the VAT group. The UK branch was established to manage the delivery of BSC’s services to non-US recipients and the delivery of services to BSC from non-US service providers.
Under the UK’s VAT grouping rules where a foreign company is eligible to join a UK VAT group registration and does so all of that company’s activities are then subsumed within the UK VAT group registration rather than...
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:
