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.