Lothian NHS Health Board v The Commissioners for HM Revenue and Customs: [2015] UKUT 0264 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 28 May 2015.
Read the full decision in .
VAT 鈥� Input tax 鈥� Claim for recovery of input tax under-claimed between 1974 and 1997 鈥� Quantification and substantiation of claim 鈥� Whether the First-tier Tribunal erred in refusing appeal because evidence insufficient to establish a 鈥渢olerably acceptable calculation鈥� 鈥� VATA 1994, section 83(1)(c) 鈥� Finance Act 2008, section 121 鈥� appeal refused.
Updates to this page
Published 1 December 2016