{"id":64569,"date":"2015-11-24T07:05:34","date_gmt":"2015-11-24T07:05:34","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=e2df8cf7b353a87059677d6a1127d452"},"modified":"2015-11-24T07:05:34","modified_gmt":"2015-11-24T07:05:34","slug":"groups-after-the-skandia-judgment","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=64569","title":{"rendered":"Groups after the Skandia judgment"},"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><em>Revenue and Customs Brief 18\/2015<\/em> confirms the UK VAT changes resulting from the judgment in <em>Skandia America Corp (USA), filial Sverige (C-7\/13)<\/em>. It also contains a table of other member states that operate an \u201cestablishment only\u201d VAT grouping.<\/p>\n<p>&#13;<\/p>\n<p>The changes cover supplies treated as made in the UK under place of supply rules and input tax recovery by UK VAT registrations.<\/p>\n<p>&#13;<\/p>\n<p>According to HMRC, the &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p><em>Revenue and Customs Brief 18\/2015<\/em> confirms the UK VAT changes resulting from the judgment in <em>Skandia America Corp (USA), filial Sverige (C-7\/13)<\/em>. It also contains a table of other member states that operate an &ldquo;establishment only&rdquo; VAT grouping.<\/p>\n<p>The changes cover supplies treated as made in the UK under place of supply rules and input tax recovery by UK VAT registrations.<\/p>\n<p>According to HMRC, the &#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\/64569"}],"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=64569"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/64569\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=64569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=64569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=64569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}