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VAT grouping: where are we now?

HMRC is again looking at the expansion of VAT grouping following a formal consultation, report Siân Beusch and Sophie Addison (EY).
 
Following the completion of the formal VAT grouping consultation in 2017 HMRC is again looking at the expansion of VAT grouping following the CJEU decision in Larentia + Minerva and Marenave [2015] STC 2101. HMRC has issued an informal consultation to several professional bodies in relation to the extension of VAT grouping to non-corporate bodies that broadly are capable of meeting the existing control test.
 

Current UK VAT grouping rules

The UK VAT grouping legislation is primarily detailed in VATA 1994 ss 43–43D and the VAT (Groups: Eligibility) Order SI 2004/1931. The current rules allow for two or more ‘bodies corporate’ i.e. limited companies and limited liability partnerships to register for VAT as a VAT group; and...

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