Revenue and Customs Brief 7 (2025): Revised VAT grouping rules and the Skandia judgment
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
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This brief explains HMRC’s revised position on the UK VAT treatment of intra-entity services involving establishments located in an EU member state that are part of a UK VAT group.
The brief also provides details for businesses that may have previously accounted for VAT under the ‘reverse charge mechanism’, in line with the previous position.