Scope of VAT Grouping - CIOT comments

By Technical Team on 01 Mar 2017

The CIOT has responded to HMRC’s consultation on the scope of VAT grouping.  

The consultation deals mainly with the consequences of the Court of Justice’s judgment in the case of Larentia + Minerva (Cases C-108/14 and 109/14) and in particular whether or not the ability to be part of a VAT group should be extended to other persons or entities.

Technical Team