Lothian NHS Health Board v The Commissioners for HM Revenue and Customs: [2015] UKUT 0264 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 28 May 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
28 May 2015

Read the full decision in Lothian NHS Health Board v The Commissioners for HM Revenue and Customs: [2015] UKUT 0264 (TCC).

VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because evidence insufficient to establish a “tolerably acceptable calculation” – VATA 1994, section 83(1)(c) – Finance Act 2008, section 121 – appeal refused.

Published 1 December 2016