Policy paper

Revenue and Customs Brief 2 (2015): VAT grouping rules and the Skandia judgment

This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).



Revenue and Customs brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 10 February 2015