VAT updates: June 2022

In this month’s VAT updates, Graham Elliott considers VAT grouping criteria in HSBC ruling, multiple claims under DIY Housebuilder Scheme and treatment of financial services

VAT grouping criteria

The Upper Tribunal has considered an argument relating to one of the criteria for inclusion in a UK VAT group registration. This relates to the apparent requirement that an entity must be established in the UK in order to qualify to be included in the group registration.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Business | Tax adviser register: what does relevant individual mean?

Tax | Barclays £21m VAT case and ‘skeletal’ branch

Finance | Legal updates: danger of digital handshake via email in binding contracts

Finance | Legal updates: directors’ loan repayments under scrutiny

Navigate

Tax Services

VAT grouping criteria

Your free features:

Sign up to Business & Accountancy Daily