Revenue and Customs Commissioners v Taylor Clark Leisure plc  BVC 34
 UKSC 35
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  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.