Have your say on VAT grouping

7 September: ICAEW’s Tax Faculty is calling on members to share their views on UK VAT grouping provisions to support an HM Treasury call for evidence.

HM Treasury has issued a call for evidence titled ‘VAT Grouping - Establishment, Eligibility and Registration’. The call for evidence examines:

• the establishment provisions;
• compulsory VAT grouping; and
• grouping eligibility criteria for businesses currently not in legislation, including limited partnerships.

The Faculty encourages ICAEW members to share relevant comments and concerns with Neil Gaskell by the end of October 2020.