Policy paper

Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment

This brief provides further information on how the UK expects other member states to operate ‘establishment only’ VAT grouping.



HM Revenue and Customs has received additional information about VAT grouping in the Netherlands and Spain. This brief provides an updated view on how the UK expects member states to operate VAT grouping in the light of the Skandia decision.

Published 11 December 2015