NHS Lothian Health Board v Revenue and Customs Commissioners

JurisdictionUK Non-devolved
Judgment Date02 July 2018
Neutral Citation[2018] UKUT 218 (TCC)
Date02 July 2018
CourtUpper Tribunal (Tax and Chancery Chamber)

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1 cases
  • NHS Lothian Health Board v Revenue and Customs Commissioners
    • United Kingdom
    • Supreme Court (Scotland)
    • 19 October 2022
    ...how much input tax it was entitled to recover: [2017] UKFTT 522 (TC). That decision was upheld by the Upper Tribunal (Lord Tyre) [2018] UKUT 218 (TCC), [2018] STC 1745. On further appeal, however, the First Division of the Inner House of the Court of Session overturned the decisions of th......