On 13 October 2014, HMRC announced that it is considering the implications for the UK’s VAT grouping rules, in light of the European Court of Justice’s (ECJ’s) decision in Skandia (see here).

HMRC has noted that the UK and Swedish VAT grouping rules differ. It remains to be seen what changes, if any, are deemed to now be required to the UK VAT rules.

To view the HMRC brief, click here.