Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry

Published on: 25 April 2025

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Specialist Tax Regulatory Materials

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HMRC has published Revenue and Customs Brief 2 (2025) which provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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