NHS Greater Glasgow and Clyde Health Board v The Commissioners for HM Revenue and Customs: [2017] UKUT 0019 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Doherty on 13 January 2017.

Read the full decision in NHS Greater Glasgow and Clyde Health Board v The Commissioners for HM Revenue and Customs: [2017] UKUT 0019 (TCC) .

VAT – Input tax – Fleming claim for recovery of input tax - Substantiation and quantification of claim – Whether the First-tier Tribunal erred in law in refusing appeal because evidence insufficient – VATA 1994, section – VATR 1995, reg 37 - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 35 - Appeal refused.

Published 13 February 2017