HMRC has opened a consultation into the scope of UK VAT grouping to consider whether the current UK VAT grouping rules need updating, following the decisions of the CJEU in Skandia America Corporation (Case C-7/13) and Larentia + Minerva (Case C-108/14) and Marenave and (Case C-109/14). The consultation focuses on 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. HMRC has asked for responses by 27 February 2017.
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