Non-corporates can be included in VAT groups from 1 November 2019

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Non-corporates can be included in VAT groups from 1 November 2019

Non-corporates can be included in VAT groups from 1 November 2019

Tue 05 Nov 2019

FA 2019 Sch18 provided amendments to UK VAT legislation to permit individuals, partnerships and Scottish partnerships (subject to certain requirements) to be members of a VAT group from a date to be set by regulation. That date is to be 1 Nov 2019 (SI 2019/1348).

In order to be permitted to join the VAT group, the individual or partnership must control the other bodies corporate in the VAT group.

This change follows the 2015 CJEU decision in the cases of Larentia & Minerva (case C-108/14 and C-109/14).

Please get in touch with a member of the Mazars indirect tax team to discuss the implications of this change for your business.

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