Policy paper

Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement

This brief confirms the UK VAT changes resulting from the Skandia judgement, providing details of which other member states operate ‘establishment only’ VAT grouping.



This brief follows on from Revenue and Customs Brief 2 (2015) (10 February 2015). This set out the position of HM Revenue and Customs following the decision of the Court of Justice of the European Union in Skandia America Corp. (USA), filial Sverige (C-7/13).

Published 30 October 2015