The government has published a call for evidence seeking views on how VAT grouping operates in the UK and on provisions adopted in other countries, looking in particular at three distinct areas:
‘establishment’ in the UK, including the impact of Skandia (Case C-7/13);
compulsory VAT grouping; and
grouping eligibility criteria for businesses currently covered on a non-statutory basis rather than by legislation, including limited partnerships.
The government invites responses from businesses and representative bodies before 20 November 2020.
The government has published a call for evidence seeking views on how VAT grouping operates in the UK and on provisions adopted in other countries, looking in particular at three distinct areas:
‘establishment’ in the UK, including the impact of Skandia (Case C-7/13);
compulsory VAT grouping; and
grouping eligibility criteria for businesses currently covered on a non-statutory basis rather than by legislation, including limited partnerships.
The government invites responses from businesses and representative bodies before 20 November 2020.
