Scope of VAT Grouping
Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.
Detail
A consultation on whether to make changes to UK VAT grouping following the decisions of the Court of Justice of the European Union (CJEU) in Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia America Corporation (C-7/13).
The main focus of the consultation will be to review:
- options around eligibility requirements for VAT group registration
- the impact of policy changes following the CJEU decision in Skandia
We are also interested in views about the interaction between VAT grouping and cost sharing provisions.
Documents