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VAT grouping consultation

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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.

Issue: 1499
Categories: News