Thursday 14th January 2021
Timings: 10.00-11.00am
Jeff Hall from PwC has offered to run a Time to Talk session for us on the Cost Sharing and VAT Group implications of the recent Kaplan case.
The ECJ has held that members of a cost-sharing group (CSG) may also be members of a VAT group and may still enjoy the benefit of the VAT cost sharing exemption. However, if the VAT group includes members which are not also members of the CSG, the VAT grouping will give rise to a risk that the benefit of the cost sharing exemption will be enjoyed by a non-member of the CSG. The exemption will therefore not apply to supplies by the CSG to a VAT group whose members are not all members of the CSG.
A link to join the meeting will be sent with your order confirmation. If you don't receive this please contact Gill Birch.
Tagged : Payroll, Employment Tax, Tax, Employment Tax
Type : Training
Please contact info@bufdg.ac.uk for more information
