Без использования вида:
create table test(
name varchar(10),
Job varchar(20),
year smallint,
ImpFile varchar(10),
ImpDate datetime)
insert into Test
values('John', 'Clerk', 1986, 'Imp01', '20.01.2012')
insert into Test
values('James', 'Assistant', 1990, 'Imp01', '20.01.2012')
insert into Test
values('Anna', 'Manager', 1982, 'Imp02', '26.02.2012')
insert into Test
values('Sam', 'Salesmas', 1985, 'Imp02', '26.02.2012')
--drop table test
select * from
(
select name,Job,ImpFile,year from test
group by name, Job, ImpFile, year
union all
select distinct null, null, ImpFile + ' ' + convert(nvarchar, ImpDate, 104), null from test
) tablePlusHeaders
order by left(ImpFile,5), name, year