HMRC announces a public consultation on VAT group rules

Following the changes from the Skandia and Larentia & Minerva ECJ cases, HMRC has started developing policy options that will be the basis of a consultation on VAT group rules during April and May.

20 April, 2016


According to the given calendar, the changes introduced by this consultation are expected to come into force in January 2017.

We expect the proposed changes to include the possibility of extending controlled entities to non-corporate bodies and revisiting the ‘control test’ to include non-corporate entities in the new VAT grouping regulation.


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