VAT groups

Richard Croker, Tax Partner, CMS

The government has announced it will issue the VAT grouping consultation which was originally promised in January, to conform UK law with recent CJEU decisions in  Larentia + Minerva  and Marenave and to consult business on how the decision in Skandia is being implemented elsewhere in the EU.  It will be interesting to see the appetite to liberalise the UK VAT grouping rules eg. to extend them to partnerships. We may also get a sense of whether impending Brexit is likely to affect the outcome.

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