VAT: Right to reclaim overpaid VAT | Practical Law

VAT: Right to reclaim overpaid VAT | Practical Law

The Upper Tribunal has held in two joined appeals that the right to refunds of VAT rests with the representative member of a VAT group even if the entity making the supplies in question has left that group.

VAT: Right to reclaim overpaid VAT

Practical Law UK Articles 7-636-2992 (Approx. 3 pages)

VAT: Right to reclaim overpaid VAT

by Norton Rose Fulbright LLP
Published on 01 Dec 2016
The Upper Tribunal has held in two joined appeals that the right to refunds of VAT rests with the representative member of a VAT group even if the entity making the supplies in question has left that group.