Commissioners for HMRC v Taylor Clark Leisure Plc [2018] UKSC 35

Companies can group together in order to pay VAT but the exact way that these are structured or operate in a practical sense can be quite confusing. This became a real issue when it turned out that the period for refunding overpaid VAT was too short and had to be extended. As new claims filed in more questions were asked about VAT groups and it was up to the Supreme Court to provide answers. Music from bensound.com