NHS Greater Glasgow and Clyde Health Board v The Commissioners for HM Revenue and Customs: [2017] UKUT 0019 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Doherty on 13 January 2017.
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VAT 鈥� Input tax 鈥� Fleming claim for recovery of input tax - Substantiation and quantification of claim 鈥� Whether the First-tier Tribunal erred in law in refusing appeal because evidence insufficient 鈥� VATA 1994, section 鈥� VATR 1995, reg 37 - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 35 - Appeal refused.
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Published 13 February 2017