NHS Lothian Health Board v Revenue and Customs: FTTTx 14 Mar 2014

FTTTx Value Added Tax – Capital expenditure – recovery of residual input tax – VATA 1994, Ss 25 and 26 – Fleming rule/Section 121 FA 2008 – VAT Regulations 1995, nos. 101 and 102 – principles of quantification – onus and standard of proof – appeal refused

Citations:

[2014] UKFTT 258 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 March 2022; Ref: scu.525287