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VAT grouping provisions review

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As per Revenue & Customs Brief 3/2016: review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments (, HMRC is to consult formally during spring 2016 on proposals for changes needed to the VAT grouping provisions. Consultations will take account of the European Court judgments in Larentia + Minerva, Marenave and Skandia, which highlighted areas in which the UK rules are at odds with either European law or the grouping rules in other member states. HMRC is holding preliminary discussions with business representative bodies during January and February.

Issue: 1293
Categories: News