BMW (UK) Limited, MG Rover Group, Lloyds Banking Group PLC, Standard Chartered PLC and others v The Commissioners for HM Revenue and Customs: [2016] UKUT 0434 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Hellier on 19 October 2016.
Read the full decision in .
VAT 鈥� grouping 鈥� claim for overpaid tax where company leaves VAT group 鈥� correct entity to make claim 鈥� last representative member 鈥� first appeal (BMW/MGR) allowed; second and third appeals (Lloyds/Standard Chartered) dismissed
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Published 14 February 2017