VAT – claims under s 80 VATA – VAT groups – Art 4(4), Sixth Directive (Art 11, Principal VAT Directive) – s 43 VATA – entitlement to claim – effect of individual taxable member joining a VAT group on VAT overpayments arising prior to that event – effect of all the members of one VAT group joining a second VAT group on cessation of the first VAT group on VAT overpayments arising during the currency of the first VAT group – effect of company leaving the second VAT group on VAT overpayments arising during the currency of the second VAT group
Berner J said: ‘Under UK law, as set out in section 43 VATA, the concept of the single taxable person is properly implemented through the representative member. . . The representative member is not the agent or trustee of the constituent members of the group. It is . . the domestic law embodiment of the single taxable person’.
[2014] UKFTT 316 (TC), [2014] SFTD 1270
Bailii
England and Wales
Cited by:
Approved – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.525306
