VAT groups and Taylor Clark

In HMRC v Taylor Clark Leisure Plc, the Supreme Court unanimously overturned the judgment of the Scottish Court of Session, finding that the representative member of a VAT group could not claim repayment of overpaid VAT on the basis of claims that were made by a company that had previously been a member of that group. But the judgment gives little guidance on the wider VAT grouping issues which have lacked clarity since their introduction.