TAYLOR CLARK LEISURE PLC & REVENUE AND CUSTOMS AGAINST A DECISION OF AND REFUSAL OF LEAVE TO APPEAL BY THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) [2015] ScotCS CSIH_40 (26 May 2015)

TAYLOR CLARK LEISURE PLC & REVENUE AND CUSTOMS AGAINST A DECISION OF AND REFUSAL OF LEAVE TO APPEAL BY THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) [2015] ScotCS CSIH_40 (26 May 2015)

Leave to appeal is granted in respect of the first ground of appeal only, as the question of whether a claim made by a former VAT group member can be treated as a claim by the group representative member raises an important point of principle regarding the legal fiction of a single taxable person in VAT law.

Citation
[2015] ScotCS CSIH_40
Parties
Applicant: Taylor Clark Leisure PLC; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
Scotland
Judgment Date
26 May 2015
Procedural Posture
Application for Leave to Appeal (tax/vat) / Application for Leave to Appeal From Upper Tribunal to Court of Session
Outcome
Leave to appeal granted in respect of the first ground of appeal only.
Legal Topics
VAT Group Representation, Time Bar of Tax Claims, Entitlement to VAT Repayment, Legal Personality in VAT Groups
Tax Law Administrative Law European Union Law VAT Group Representation Time Bar of Tax Claims Entitlement to VAT Repayment Legal Personality in VAT Groups

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Parties

Taylor Clark Leisure PLC

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Leave to Appeal (tax/vat) / Application for Leave to Appeal From Upper Tribunal to Court of Session

Legal Issues

  1. 1 Whether a claim for repayment of VAT overpaid by a VAT group can be made by a former group member and benefit the group representative member despite time-bar
  2. 2 Whether the legal fiction of a single taxable person in a VAT group allows claims by former members to be treated as claims by the group
  3. 3 Whether the 1990 Agreement assigned the right to repayment of VAT to Carlton

Ratio Decidendi

Leave to appeal is granted in respect of the first ground of appeal only, as the question of whether a claim made by a former VAT group member can be treated as a claim by the group representative member raises an important point of principle regarding the legal fiction of a single taxable person in VAT law.

Court Disposition

Leave to appeal granted in respect of the first ground of appeal only.

Orders

  • Leave to appeal to the Court of Session is granted to the applicant on the first ground of appeal.
  • Leave to appeal is refused on the second ground of appeal.