NHS Greater Glasgow and Clyde Health Board v Revenue and Customs: UTTC 13 Jan 2017

UTTC 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. Upper Tribunal (Tax and Chancery Chamber) ON APPEAL FROM THE FIRST-TIER TRIBUNAL (TAX CHAMBER) : [2015] UKFTT 119 (TC)

Citations:

[2017] UKUT 19 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 February 2022; Ref: scu.577808