On 30 October 2015, HMRC published guidance setting out its view on the VAT grouping rules of other member states. This follows from the ECJ decision in Skandia, and the HMRC brief that followed (see here for our earlier commentary on this). This guidance was further updated on 11 December 2015. HMRC stresses that the guidance is no substitute for seeking appropriate local advice.

To view the HMRC guidance see here and here.