United Kingdom HMRC addresses offshore looping VAT avoidance 30 August 201843 views1 min read Source: RPC Fraud / Tax evasion Supreme Court has held, for supplies made by a group, the right to the VAT refund belongs to the representative member of the VAT group. (Taylor Clark Leisure Plc [2018] UKSC 35). Allpay: Application by HMRC to amend its Statement of Case