Indirect Tax Newsflash - Shop Direct Group [2016] UKSC 7

February 18, 2016


The issue before the Supreme Court was whether the receipt of a Fleming refund by a representative member of a VAT group that was not the trading company whose activity created the VAT repayment was taxable as a trading receipt. ITWH 2015/05 reported the Court of Appeal's judgment in favour of HMRC.

The Supreme Court has dismissed the Taxpayer's appeal on all counts. The judgment is available on the Supreme Court website.

Further commentary will follow in this week's ITWH.

For more information please feel free to contact me at the details below:

Christine O'Malley

e: [email protected]

p: +44 (0)16 1245 2429


Jim Wilkinson

e: [email protected]

p: +44 (0)11 3289 4276