VAT GROUPS WITH INTERNATIONAL BRANCHES

摘要

The deep confusion around EU VAT group regulations following the decision of the CJEU in Skandia (C-7/13) continues with R&C Brief 18(2015) which grapples with that decision's implications in the best way available in the regrettable circumstances. This confirms that, effective from January 2016, 'services' provided from an overseas branch of a UK VAT group to fellow members, from within its established resources, may be subject to a UK reverse charge, but only depending on which EU state that branch is based, dependent on how that state treats the grouping rules under its direct discretion.