“…ecision released on 31 March 2014, the same day as the decision of Judge Berner and Mr Collard in Chartered Trust FTT. Judge Mosedale’s decision is reported at [2014] UKFTT 327 (TC), [2014] SFTD 1218. I refer to that decision as “MG Rover FTT”. The FTT held when the real world supplier left the VAT group of which it had been a member when …”