Representative group member must make claims

In 1990 Taylor Clark transferred its bingo business to a wholly owned subsidiary Carlton. Taylor Clark was the representative member of the VAT group between 1973 and 2009 and Carlton was a member from 1990 until it was sold in 1998.

In 2007 Carlton submitted four claims for repayment of VAT that Taylor Clark had overpaid in the period 1973 to 1998. The claims used the Taylor Clark group registration number but it had not authorised them.

In 2008 as a result of the decision in Fleming t/a Bodycraft v CRC [2008] STC 324 FA 2008 s 121 extended the time limit to 31 March 2009 for claims for output tax overpaid before December 2006.

In January 2009 Carlton submitted a revised claim which HMRC processed but made the repayment to Taylor Clark. It rejected Carlton’s other claims. In 2010 Taylor Clark requested repayment of the...