{"id":53947,"date":"2015-02-16T13:14:51","date_gmt":"2015-02-16T13:14:51","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=a63cb4f52eeaa430b6c11d17899ce9f3"},"modified":"2015-02-16T13:14:51","modified_gmt":"2015-02-16T13:14:51","slug":"no-change-to-vat-grouping-rules","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=53947","title":{"rendered":"No change to VAT grouping rules"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>HMRC\u2019s newly published <em>Revenue &amp; Customs Brief 2 (2015) <\/em>(<em>RCB 2\/15<\/em>) provides further guidance on the effect of the judgment of the Court of Justice of the European Union (CJEU) in <em>Skandia America Corporation (USA), filial Sverige <\/em>(C-7\/13) on the UK VAT grouping provisions.<\/p>\n<p>&#13;<\/p>\n<p>Skandia America Corporation was incorporated in the United States. The business had a branch in Sweden that became &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>HMRC&rsquo;s newly published <em>Revenue &amp; Customs Brief 2 (2015) <\/em>(<em>RCB 2\/15<\/em>) provides further guidance on the effect of the judgment of the Court of Justice of the European Union (CJEU) in <em>Skandia America Corporation (USA), filial Sverige <\/em>(C-7\/13) on the UK VAT grouping provisions.<\/p>\n<p>Skandia America Corporation was incorporated in the United States. The business had a branch in Sweden that became &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53947"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53947"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53947\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}