Repayment of overpaid VAT for groups of companies (Revenue and Customs Commissioners v Taylor Clark Leisure plc)

Etienne Wong has recently had an article published by LexisNexis entitled “Repayment of overpaid VAT for groups of companies (Revenue and Customs Commissioners v Taylor Clark Leisure plc)“.

A copy of the article* can be seen here.

*This article was first published on Lexis®PSL Tax on 18 July 2018, and is reproduced with the kind permission of the publishers. All rights reserved.