In MG Rover/Standard Chartered, the UT held that the right to repayment of overpaid VAT vests in the representative member of a VAT group from time to time, even if the company that made the supply has left the group. In GMAC, the Court of Appeal held that claims for bad debt relief under the historic regimes were time-barred. In Craft Carnival, the UT held that supplies of stallholder pitches at craft fairs were standard-rated rather than exempt supplies of land. New regulations have come into force granting HMRC additional powers to determine who can become, or remain, a VAT representative.
