VAT Grouping - Establishment, Eligibility, and Registration Call for Evidence
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
Documents
Details
The purpose of this call for evidence is to gather the views of businesses that utilise VAT grouping provisions, and other interested parties, on how these affect them and the wider business environment.
The call for evidence will be used to gather information and views on the current UK provisions, and views on provisions that have been adopted by other countries. The views collected through the call for evidence will inform future policy direction.
This call for evidence will examine three distinct areas of VAT grouping:
- the establishment provisions
- compulsory VAT grouping
- grouping eligibility criteria for businesses currently not in legislation, including limited partnerships
This call for evidence closed on 20 November 2020.
Responses were received from a range of stakeholders. The summary of responses document outlines these and sets out the government’s response.
Updates to this page
Last updated 20 July 2021 + show all updates
-
Added: Summary of Responses
-
First published.