” The Upper Tribunal has upheld the First-tier Tribunal’s decision in an important case concerning VAT grouping.
The decision makes it clear that a request to amend the date on which a member of a VAT group joined the group retrospectively is not an application permitted by the VAT grouping legislation. While it may be open to HMRC to consider such a request under its care and management powers, if a taxpayer disagrees with HMRC’s decision there is no right of appeal to the FtT. Rather, the taxpayer should instead consider applying for judicial review.
A copy of the decision can be found here.