The UK Supreme Court issued a judgment on 11 July 2018 concerning whether a claim for a VAT refund could be considered timely made if claimed by a group member other than the VAT group's representative. The question before the Court was whether Taylor Clark Leisure PLC (TCL) is to be treated as having made claims for repayment within the time limit set by section 121 of the Finance Act 2008, namely by 31 March 2009, when another company, which was formerly a member of the VAT group, made the relevant claims. In November 2007, Carlton Clubs Ltd (Carlton), the...