VALUE ADDED TAX – VAT grouping legislation – art 11 of the VAT Directive – section 43A of VATA – ‘body corporate’ as an eligibility criterion – partnership not eligible for participation – CJEU decision in Larentia + Minerva- breach of EU principle of fiscal neutrality – relevant EU provision has no direct effect – whether conforming construction possible to go with ‘the grain of the legislation’ – whether distinction to be drawn for a Scottish partnership – appeal allowed
Citations:
[2019] UKFTT 410 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 July 2022; Ref: scu.639109