Open consultation

Scope of VAT Grouping

This consultation closes on

Summary

Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.

Documents

Consultation description

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