United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v BMW(UK) Holdings Ltd [2016] UKUT 434 (TCC) (19 October 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/434.html
Cite as: [2017] STC 41, [2016] BVC 543, [2016] UKUT 434 (TCC)

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Revenue And Customs v BMW(UK) Holdings Ltd [2016] UKUT 434 (TCC) (19 October 2016)

VAT – grouping – claim for overpaid tax where company leaves VAT group – correct entity to make claim – last representative member – first appeal (BMW/MGR) allowed; second and third appeals (Lloyds/Standard Chartered) dismissed

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