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VAT group update following Skandia

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HMRC has published Revenue and Customs Brief 18/2015: Update on VAT grouping and the Skandia judgment. This follows on from from Brief 2/2015, which first outlined the UK VAT changes resulting from the Skandia case. The new brief does not change HMRC's technical interpretation of the decision. However, it highlights that the new interpretation only needs to be applied where the member state of the VAT grouped overseas establishment has implemented the Skandia decision; and has no relevance if the only VAT grouping is in the UK. See

Issue: 1284
Categories: News , VAT