VAT: HMRC brief on Skandia: other states’ VAT grouping rules | Practical Law

VAT: HMRC brief on Skandia: other states’ VAT grouping rules | Practical Law

HM Revenue & Customs has issued a further brief on the implications of a recent European Court of Justice decision which established that transactions between a branch and its main establishment located in a non-EU member state were taxable for VAT purposes.

VAT: HMRC brief on Skandia: other states’ VAT grouping rules

Practical Law UK Articles 6-620-4535 (Approx. 2 pages)

VAT: HMRC brief on Skandia: other states’ VAT grouping rules

by Norton Rose Fulbright LLP
Published on 26 Nov 2015
HM Revenue & Customs has issued a further brief on the implications of a recent European Court of Justice decision which established that transactions between a branch and its main establishment located in a non-EU member state were taxable for VAT purposes.