Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
The decision of the Upper Tribunal (UT) in HSBC Electronic Data Processing (Guangdong) Ltd & others v HMRC [2022] UKUT 41 (TCC) represents what is likely to be the first major instalment in a series of cases relating to the VAT grouping of (in particular) offshore service companies. Or perhaps more precisely the circumstances in which companies are eligible to be VAT grouped and in which VAT group membership can be terminated or denied.
There are a number of cases stayed behind this one so the UT’s views on some of the key technical points relating to the interpretation of the UK’s VAT grouping rules which in turn inform how...
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Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
The decision of the Upper Tribunal (UT) in HSBC Electronic Data Processing (Guangdong) Ltd & others v HMRC [2022] UKUT 41 (TCC) represents what is likely to be the first major instalment in a series of cases relating to the VAT grouping of (in particular) offshore service companies. Or perhaps more precisely the circumstances in which companies are eligible to be VAT grouped and in which VAT group membership can be terminated or denied.
There are a number of cases stayed behind this one so the UT’s views on some of the key technical points relating to the interpretation of the UK’s VAT grouping rules which in turn inform how...
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:
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