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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Lothian NHS Health Board v Revenue And Customs [2015] UKUT 264 (TCC) (28 May 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/264.html
Cite as: [2015] BVC 519, [2015] UKUT 264 (TCC), [2015] STC 2221

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Lothian NHS Health Board v Revenue And Customs [2015] UKUT 264 (TCC) (28 May 2015)


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.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/264.html