In a response to the 2015 decision of the CJEU in Larentia + Minerva (Case C-108/14)) FA 2019 Sch 18 changes the UK’s rules on VAT groups to allow individuals and partnerships to become members of VAT groups. The new rules do not come into force until a day appointed by statutory instrument.
At present only bodies corporate can join a VAT group. Under the new rules an individual carrying on a business or a partnership would be eligible to be VAT grouped with one or more UK bodies corporate if the individual or partnership controls the UK body/bodies corporate and is established or has a fixed establishment in the UK in relation to the business. A further condition contained in the original draft legislation that the individual or partnership be liable to be or entitled to be VAT registered has not been carried into the final...