HMRC’s newly published Revenue & Customs Brief 2 (2015) (RCB 2/15) provides further guidance on the effect of the judgment of the Court of Justice of the European Union (CJEU) in Skandia America Corporation (USA), filial Sverige (C-7/13) on the UK VAT grouping provisions.

Skandia America Corporation was incorporated in the United States. The business had a branch in Sweden that became …