Consultation outcome

Scope of VAT Grouping

• From: HM Revenue & Customs
• Published: 5 December 2016
• Last updated: 1 December 2017 — See all updates

This consultation has concluded

Read the full outcome

Scope of VAT Grouping - summary of responses

PDF, 248 KB, 9 pages

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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.

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Original consultation

Summary

Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.

This consultation ran from
1pm on 5 December 2016 to 11:45pm on 27 February 2017

Consultation description

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.

Documents

Scope of VAT Grouping

PDF, 304 KB, 15 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 5 December 2016
Last updated 1 December 2017 + show all updates

1. 1 December 2017

   Published summary of responses

2. 5 December 2016

   First published.