Value added tax – Overpayment of tax. The four conjoined appeals concerned the entitlement of members of VAT groups, formed pursuant to UK legislation implementing art 11 of Directive (EC) 2006/112, to a refund of unlawfully collected VAT, in circumstances in which they had left their respective VAT group at the time when the claim for a refund had been made. The Court of Appeal, Civil Division, held, among other things, that neither the wording of art 11 nor the jurisprudence of the Court of Justice of the European Union precluded the model of VAT grouping adopted by the UK in ss 43 and 44 of the Value Added Tax Act 1994. Accordingly, the court dismissed the appellant companies' appeals, against the decisions of the Upper Tribunal (Tax and Chancery Chamber), that had held that the Revenue and Customs Commissioners had correctly interpreted UK domestic law in deciding that the appellants had not taken their right to a refund with them when they had left the VAT group.