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HM Treasury's call for evidence examines how VAT grouping provisions operate in the UK and consults on potential changes, including on establishment and compulsory grouping. The UK Finance response urges the adoption of a more holistic approach to reviewing the indirect taxation landscape for financial services, which would consider the interconnection between VAT Grouping rules, Financial Services (FS) VAT Exemptions provisions, and Partial Exemption rules governing the deductibility of VAT on expenses.
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09.12.20
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