NHS Lothian Health Board v Revenue and Customs (Tax): UTTC 2 Jul 2018

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.

Citations:

[2018] UKUT 218 (TCC), [2018] BVC 515, [2018] STC 1745

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 June 2022; Ref: scu.628082