Irish Revenue has published eBrief No. 053/20 on an update to the VAT Tax and Duty Manual to include a new chapter detailing the VAT treatment of VAT Groups. This includes guidance on

• Membership of a VAT Group;
• Formation of a VAT Group;
• Conditions to be met to form a VAT Group;
• Application of VAT Group provisions;
• Consequences of a VAT Group;
• VAT Deductibility for a VAT Group;
• Cancelling memb…