Victor Cramer (Stewarts) examines one of the significant ongoing cases about the internal machinations of VAT groups.
Was Hotel California about VAT groups? Probably not. But in HMRC v Taylor Clark Leisure Plc [2018] UKSC 35 the Supreme Court may have effectively just said that whilst you can check out of a VAT group you can never really leave.
The Taylor Clark case has been a long running saga. It is one of at least three (or I suppose now two) significant ongoing cases about the internal machinations of VAT groups. It is the most fact-specific of all the cases but even so I had held out hope of some wider guidance from the Supreme Court on VAT grouping issues which have lacked clarity since their introduction.
I’m sad to say that hope has been cruelly dashed.
What’s the problem?
VAT groups are supposed...
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Victor Cramer (Stewarts) examines one of the significant ongoing cases about the internal machinations of VAT groups.
Was Hotel California about VAT groups? Probably not. But in HMRC v Taylor Clark Leisure Plc [2018] UKSC 35 the Supreme Court may have effectively just said that whilst you can check out of a VAT group you can never really leave.
The Taylor Clark case has been a long running saga. It is one of at least three (or I suppose now two) significant ongoing cases about the internal machinations of VAT groups. It is the most fact-specific of all the cases but even so I had held out hope of some wider guidance from the Supreme Court on VAT grouping issues which have lacked clarity since their introduction.
I’m sad to say that hope has been cruelly dashed.
What’s the problem?
VAT groups are supposed...
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:
