[2019] EWCA Civ 485

Court of Appeal (Civil Division)

Lord Justice Patten, Lord Justice Henderson and Lady Justice Rose

Judgment delivered 21 March 2019

Value added tax – Claims for refund of overpaid VAT by VAT group member – Claims made after member had left group – Whether claim could only be made by representative member – Yes – Unjust enrichment considered – Appeal dismissed.

  The Court of Appeal considered whether companies which had overpaid VAT while members of a VAT group took their rights to a refund with them when they left the VAT group.


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