Group reclaim

Right to a VAT repayment rests with representative member

On 27 March 2009 the taxpayer as assignee for Gala Leisure Ltd claimed overpaid VAT.

HMRC accepted the claims that related to supplies made by companies when registered for VAT in their own name and to those that were members of a VAT group which at the time of the claims had been dissolved. But it rejected those relating to supplies made by any company which had been a member of a VAT group that was still operating at the time of the claim. The First-tier Tribunal dismissed the taxpayer’s appeal and the case progressed to the Upper Tribunal.

The taxpayer accepted that on the basis of Taylor Clark Leisure v CRC [2016] STC 2492 the right to claim repayment of overpaid VAT was that of a single taxable person and those rights were vested in the...