UT backs HMRC in Barclays VAT group refusal case

• The UK Upper Tribunal upheld HMRC’s refusal to let Barclays Services Corporation join the Barclays VAT group.
• The Tribunal agreed BSC did not have a UK fixed establishment when the application was made.
• It also agreed the VAT grouping rules could not be reinterpreted to add a territorial limit in line with Danske Bank.
• HMRC’s alternative argument that refusal was necessary to protect the revenue was not upheld by the FTT, but the appeal overall was dismissed.

Source: claritaxnews.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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