VAT

The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Gala 1 Ltd (the taxpayer) against a decision of the First-tier Tribunal (Tax Chamber) that the taxpayer was not entitled to recover claims for recovery of wrongly paid VAT made on behalf of its VAT group of companies on the basis that, applying s 43 of the Value Added Tax Act 1994, the only person entitled to such repayment was the representative member of the group and not the company which had made the provision of goods or services.