Tag Archives: groups

VAT Grouping-non-taxable persons can be included

The European Court decision in the UK’s VAT Grouping case was handed down yesterday. 

The Court agrees that non-taxable persons can be included in VAT Groups in accordance with current UK treatment.

There are no changes required to current UK legislation or policy following the Court’s judgement and the UK will continue to permit the inclusion of non-taxable persons in VAT groups.


VAT Groups and non-taxable members

On 9th April, the CJEU announced its judgement in the case of the EU Commission v Ireland on the issue of the inclusion of non-taxable persons within VAT Groups.

 The Court agreed that non-taxable persons can be included in VAT Groups. This is good news for the UK as the judgement on a similar case against the UK is due to be announced later this month and this is a strong indication that it will be possible to continue to include non-taxable persons in UK VAT groups in the future.