HMRC published a call for evidence last year in respect of the VAT group registration provisions, specifically:
- the establishment provisions
- compulsory VAT grouping
- grouping eligibility criteria for businesses currently not in legislation, including limited partnerships
The call for evidence was used to gather information and views on the current UK rules, and on provisions that have been adopted by other countries.
Source Marcus Ward
Latest Posts in "United Kingdom"
- UK Overhauls VAT Grouping Rules to Attract Global Investment and Reclaim Overpaid VAT
- Supreme Court Rules VAT on Share Sale Costs Not Recoverable Despite Fundraising Purpose
- PFI Expiry: Managing VAT and Partial Exemption Risks at Asset Handback for Local Authorities
- Tax, NI, and VAT Rules for Christmas Gifts and Vouchers to Employees and Customers
- UK Gambling Tax Overhaul: Higher Online Duties, Social Harm Focus, Bingo Duty Abolished
