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 to repayment; assignation of claims; whether Fleming claim, capable of assignation, existed; the nature of such a claim; whether claim lay in restitution; whether right to repayment assigned; VATA 1994 ss43, 43B and 80; Finance Act 2008 s 121
[2013] UKFTT 792 (TC), [2013] STI 233, [2013] SFTD 381
Bailii
England and Wales
Cited by:
At FTTTx – 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. . .
At FTTTx – 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). . .
At FTTTx – 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 . .
At FTTTx – Taylor Clark Leisure Plc v HM Revenue and Customs SCS 14-Jul-2016
(Extra Division – Inner house) Reclaim of overdeclared VAT outputs by former representative member of now dissolved VAT group. . .
At FTTTx – 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? . .
At FTTTx – 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.472785
