Value added tax – Recovery of overpaid tax. Court of Session: Allowing an appeal by a company, which sought repayment from HMRC of VAT overpaid by its VAT group, against a decision of the Upper Tribunal which found the appellant's claims time-barred, it having made claims for repayment after the expiry of the time limit for such claims but relied on the fact that claims were made timeously by a subsidiary company, the court held that the VAT group embodied in the appellant as representative member could rely on claims for repayment of VAT overpaid by the group when those claims were made timeously but by another member of the VAT group rather than the representative member, and thus the appellant was entitled to repayment of any VAT that had been overpaid.