NHS Lothian Health Board v The Commissioners for HM Revenue and Customs: [2018] UKUT 0218 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 2 July 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
11 July 2018
Category:
Tax
Release date:
2 July 2018

Read the full decision in NHS Lothian Health Board v The Commissioners for HM Revenue and Customs: [2018] UKUT 0218 (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 amount not quantifiable with sufficient precision – No – Finance Act 2008, section 121 – appeal refused.

Published 11 July 2018