The purpose of this call for evidence is to gather the views of businesses that utilise VAT grouping provisions, and other interested parties, on how these affect them and the wider business environment.
The call for evidence will be used to gather information and views on the current UK provisions, and views on provisions that have been adopted by other countries. The views collected through the call for evidence will inform future policy direction.
This call for evidence will examine three distinct areas of VAT grouping:
- the establishment provisions
- compulsory VAT grouping
- grouping eligibility criteria for businesses currently not in legislation, including limited partnerships