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:  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)
14 February 2017
Release date: 19 October 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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