(Extra Division – Inner house) Reclaim of overdeclared VAT outputs by former representative member of now dissolved VAT group.
[2016] ScotCS CSIH – 54, 2016 SC 843, 2016 SLT 873, [2016] BVC 27, 2016 GWD 22-418, [2016] STC 2492
Bailii
Scotland
Citing:
At FTTTx – Taylor Clark Leisure Plc v Revenue and Customs FTTTx 19-Dec-2012
FTTTx VAT – Preliminary Issues; Fleming claims; time bar; group registration; effect of leaving group; effect of disbandment; whether timeous claim by a former member of group entitles the representative member . .
At UTTC – Taylor Clark Leisure Plc v Revenue and Customs UTTC 8-Sep-2014
VAT – Fleming claims – Preliminary Issues – Time-bar: construction of VATA 1994, s. 80 – Entitlement: whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43. . .
SCS Leave – Taylor Clark Leisure Plc v HM Revenue and Customs SCS 24-Apr-2015
The applicant seeks leave to appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber). . .
Appeal from refusal of leave – Taylor Clark Leisure Plc and Revenue and Customs Against A Decision of and Refusal of Leave To Appeal By The Upper Tribunal (Tax and Chancery Chamber) SCS 26-May-2015
Extra Division, Inner House Court of Session – appeal from a decision of and refusal of leave to appeal by the Upper Tribunal (Tax and Chancery Chamber) – reclaim of overdeclared VAT outputs . .
Cited by:
At SCS – Taylor Clark Leisure Plc v A Decision of The Upper Tribunal (Tax and Chancery Chamber) SCS 14-Jul-2016
Can the VAT group embodied in the appellant as representative member rely on those claims for repayment of VAT overpaid by the group, when the claims were made timeously but by another member of the VAT group rather than the representative member? . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.578069 br>