Scope of VAT Grouping
This consultation closes at
Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.
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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.
Ways to respond
VAT Grouping Consultation
HM Revenue & Customs
VAT Registration & Accounting Policy Team
1st Floor, Regian House
Liverpool, L75 1AD
Published: 5 December 2016
From: HM Revenue & Customs