VATupdate

United Kingdom – Guidance on VAT grouping rules | KPMG | GLOBAL

The first change set out in the VAT brief is that an overseas establishment of a UK-established entity will be seen as part of a separate taxable person when it is “VAT-grouped” in an EU Member State that operates similar “establishment only” VAT grouping provisions to those in considered in the Skandia case

via United Kingdom – Guidance on VAT grouping rules | KPMG | GLOBAL.

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