Our Tax Litigation and Resolution team provides a case update on a recent Tax Tribunal decision that considers the UK VAT grouping rules.

In September 2024, the First-tier Tribunal (Tax Chamber) issued its decision in the case of Barclays Service Corporation & Barclays Execution Services Ltd v HMRC. Barclays appealed against HMRC’s decision to reject an application for a US registered group company to join Barclays’ UK VAT group, on the basis that its UK branch was not established and did not have a fixed establishment in the UK.

Partner Giles Salmond and senior associate Anastasia Nourescu from our Tax Litigation and Resolution team have recorded a short update explaining the decision, its impact on the application of the UK VAT grouping rules and its wider significance for the financial services sector in particular.

Watch the case update in full below

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We will publish future updates as this case develops. If you would like to discuss, please contact Giles or Anastasia or subscribe here to receive the latest updates on this case as they are released.