Download the full outcome
Detail of outcome
This document contains:
- a summary of responses to the consultation
- the government’s response to the issues raised in the consultation
The government is grateful to all those who responded or participated in meetings for taking the time to consider the issues raised by the consultation document.
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.