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24 May 2018, 10:03 am
Jim Hillan and Rachel Arnison, who both work in the tax team at CMS, comment on the Scottish appeal of Commissioners for Her Majesty’s Revenue and Customs v Taylor Clark Leisure Plc, on which judgment is currently awaited from the UK Supreme Court: Background Can a member of a VAT group other than the representative member make a claim on behalf of that VAT group? [read post]