Lloyds Banking Group & Ors v R & C Commrs  BVC 19
 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.