*Revenue and Customs Commissioners v Taylor Clark Leisure plc

Value added tax – Recovery of overpaid value added tax. It was clear from s 80(1) of the Value Added Tax Act 1994 that the Revenue and Customs Commissioners' liability to credit or repay overpaid output tax was owed to the person who had accounted to them for VAT in the relevant accounting period or periods. Further, it followed from the operation of s 43 of that Act that, where there had been overpayments of VAT by the representative member of a VAT group, the person entitled to submit a claim during the currency of a VAT group (unless the claim had been assigned) was either the current representative member of the VAT group, or a person acting as agent of that representative. Accordingly, the Supreme Court, in allowing the Revenue and Customs Commissioners' appeal, ruled that the respondent taxpayer (TCL), the representative member of the Taylor Clark VAT group, was not to be treated as having made claims for repayment of overpaid VAT within the time limit set by s 121 of the Finance Act 2008, in circumstances where another company, which was a former member of the VAT group, and not TCL, had made the relevant claims. The court rejected TCL's contention that the claims in question had been made by, or on behalf of, the single taxable person, namely the VAT group.

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