VAT – group registration – claim for overpaid output tax – company which made the sales in respect of which VAT overpaid leaving VAT group – whether claim rests with that company or with the representative member for the time being of the group – the former is correct answer for UK law – EU law does not need to be considered although is likely to give same result – appellant succeeds on preliminary issue
[2014] UKFTT 327 (TC), [2014] SFTD 1218
Bailii
England and Wales
Updated: 30 July 2021; Ref: scu.525281