InTaylor Clark Leisure v HMRC[2016] CSIH 54 (14 July 2016) the Court of Session held that claims made by a company could be treated as made by the representative member of the VAT group to which it belonged so that the claims were not out of time.
Taylor Clark was the representative member of a VAT group which included Carlton Clubs a company operating gaming machines and mechanised cash bingo. Following the CJEU’s decision in Finanzamt Gladback v Linneweber (Case C-453/02) that income from gaming machines was not subject to VAT Carlton Clubs had submitted four claims for repayment of VAT.
The issue was whether the VAT group could rely on the claims for repayment of VAT submitted by Carlton Clubs in November 2007 and January 2009 prior to the expiry of the...
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InTaylor Clark Leisure v HMRC[2016] CSIH 54 (14 July 2016) the Court of Session held that claims made by a company could be treated as made by the representative member of the VAT group to which it belonged so that the claims were not out of time.
Taylor Clark was the representative member of a VAT group which included Carlton Clubs a company operating gaming machines and mechanised cash bingo. Following the CJEU’s decision in Finanzamt Gladback v Linneweber (Case C-453/02) that income from gaming machines was not subject to VAT Carlton Clubs had submitted four claims for repayment of VAT.
The issue was whether the VAT group could rely on the claims for repayment of VAT submitted by Carlton Clubs in November 2007 and January 2009 prior to the expiry of the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
