Representative Member’s entitlement to repayment of overpaid VAT confirmed
HMRC & BMW (UK) Holdings Limited v. MG Rover Group Limited; Lloyds Bank Group PLC and Blackhorse Limited v. HMRC; Standard Chartered PLC & Standard Chartered Bank v. HMRC [2016] UKUT 0434 (TCC) Upper Tax Tribunal upholds BMW’s Appeal and confirms that it is the representative member of a VAT Group who is entitled to […]