NHS Lothian Health Board v The Commissioners for HM Revenue and Customs: [2018] UKUT 0218 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 2 July 2018.
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 amount not quantifiable with sufficient precision 鈥� No 鈥� Finance Act 2008, section 121 鈥� appeal refused.
Updates to this page
Published 11 July 2018