UK ruling clarifies ‘fixed establishment’ in VAT group cases – OUT-LAW.com
‘Foreign companies need to have a substantial presence in the UK, including adequate human and technical resources, for their branch to qualify as a “fixed establishment”, a necessary condition for being treated as a member of a value added tax (VAT) group in the UK, a recent ruling has confirmed.’
OUT-LAW.com, 6th September 2024
Source: www.pinsentmasons.com