- UK VAT grouping rules are considered business friendly
- Overseas entities can join a UK VAT group through a fixed establishment
- Most EU VAT groups only recognize the establishment concept
- HMRC is reconsidering the UK approach by applying the Skandia doctrine
- Decision in the Barclays case on 29 August 2024 ruled that an offshore group entity did not meet the requirements for UK grouping purposes
Source: insightplus.bakermckenzie.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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