United Kingdom HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment 09 March 202198 views1 min read Source gov.uk Newsletters PwC See also ECJ case C-7/13 (Skandia) – Supply of services between head office and branch part of VAT group constitutes a taxable transaction ECJ (European Court of Justice) Supply of services Taxable person Taxable transaction VAT group Errors on January 2021 Postponed VAT Statements BREXIT SERIES CHAPTER 4: VAT Compliance and Administrative Changes
