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 make a claim for and receive repayment of overpaid VAT.
Ian Glick QC, Derek Spitz, Victoria Wakefield and Adam Rushworth acted for BMW, instructed by Norton Rose Fulbright LLP.
You can view the full Decision here.