[2018] UKSC 35

Supreme Court

Lord Mance, Lord Reed , Lord Carnwath, Lord Hodge, Lord Briggs

Judgment delivered 11 July 2018

Value added tax – Whether representative member of VAT group could benefit from repayment claim for VAT overpaid by the group, when the claim was made by another member of the VAT group – VATA 1994, s. 80 and 43.

  The Supreme Court allowed HMRCʼs appeal from the Court of Session [2016] BVC 27 and held that late repayment claims were not made on behalf of the representative member of a VAT group by another member of that VAT group. Thus, the claims breached the time limit.


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