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.

Hui Ling McCarthy KC and Michael Ripley acted for the Respondent (HMRC).

A copy of the decision can be found here.