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 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) .

VAT – grouping – claim for overpaid tax where company leaves VAT group – correct entity to make claim – last representative member – first appeal (BMW/MGR) allowed; second and third appeals (Lloyds/Standard Chartered) dismissed

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