Policy paper

Revenue and Customs Brief 3 (2016): review of VAT grouping provisions following the Larentia + Minerva and Marenave (C-108/14 and C-109/14) and Skandia (C-713) judgments

To inform interested parties of the UK government’s decision to launch a consultation on VAT grouping provisions and highlight the planned approach.

Document

Details

The government recognises the importance of engaging fully with individuals, practitioners, businesses and other organisations in the development of tax policy. The consultation process will help HM Revenue and Customs gather views on policy design, impact of change and alternative approaches to develop new legislation.

Published 14 January 2016