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:  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 -
13 February 2017
Release date: 13 January 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.