Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) was heard on 11 Apr 2018. Thissteels_becky-311x288 appeal is considering whether certain claims for the return of overpaid VAT are to be treated as having been made by or on behalf of the single taxable person constituted by the Taylor Clark VAT Group, so that any repayment is due to Taylor Clark as the representative member of the single taxable person. This is because, following the CJEU ruling in 2005 that VAT was not, and never had been, payable on income from gaming machines, claims were made for overpayment of VAT by Carlton, which was part of the Taylor Clark VAT Group from 1990 to 1998. As the single taxable person of the Taylor Clark VAT Group, the respondent in the appeal to the Supreme Court is seeking the repayment of the VAT sums claimed by Carlton, which have so far been refused by HMRC. Continue reading »