Upper Tribunal rules on VAT grouping conditions

In HSBC Electronic Data Processing (Guangdong) Ltd & Ors v HMRC [2022] UKUT 00041, the Upper Tribunal (UT) found that in terms of VAT grouping, ‘established’ and ‘fixed establishment’ should be interpreted in accordance with CJEU case law concerning the place of supply rules, although their meaning is highly fact-sensitive.

Source rossmartin

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