Lothian NHS Health Board v Revenue and Customs: UTTC 28 May 2015

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.

[2015] UKUT 264 (TCC), [2015] STC 2221, [2015] BVC 519
Bailii
England and Wales

VAT

Updated: 26 January 2022; Ref: scu.549095