Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

NHS Lothian Health Board v HMRC

Judgment Cited authorities 8 Cited in Precedent Map Related
Vincent
JurisdictionUK Non-devolved
JudgeLORD TYRE
Judgment Date28 May 2015
Neutral Citation[2015] UKUT 0264 (TCC)
RespondentLOTHIAN NHS HEALTH BOARD Appellant v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
AppellantLOTHIAN NHS HEALTH BOARD
CourtUpper Tribunal (Tax and Chancery Chamber)
Appeal NumberFTC/92/2014
[2015] UKUT 0264 (TCC)
Appeal number: FTC/92/2014
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 evidence insufficient to establish a “tolerably
acceptable calculation” – VATA 1994, section 83(1)(c) – Finance Act 2008, section
121 – appeal refused.
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
ON APPEAL FROM THE
FIRST-TIER TRIBUNAL (TAX CHAMBER)
LOTHIAN NHS HEALTH BOARD
Appellant
v
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
TRIBUNAL: LORD TYRE
Sitting in public at George House, 126 George Street, Edinburgh on 16 and 17 March
2015
David Southern QC for the Appellant (Lothian NHS Health Board)
Sean Smith QC, instructed by the Office of the Advocate General for Scotland, for the
Respondents (HMRC)
© CROWN COPYRIGHT 2014

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT