In Investment Trust Companies, the Court of Appeal held that customers have a direct remedy against HMRC under the law of restitution to recover some of the overpaid VAT they are unable to recover from their suppliers. In Revenue and Customs Brief 2/2015, HMRC has provided guidance on the effect of the Skandia judgment on the UK VAT grouping rules. In Housley, the UT considered the jurisdiction of the FTT in reviewing how HMRC has exercised a discretion. In National Exhibition Centre, the UT upheld the FTT’s decision that booking fees charged by the NEC were consideration for a ‘card processing service’.
