Evidence that is required to support a claim to recover VAT
In HMRC v NHS Lothian Health Board [2022] UKSC 28 (19 October 2022) the Supreme Court (SC) allowed the appeal by HMRC in relation to a claim for input tax for the period 1 April 1974 to 30 April 1997. The SC agreed with HMRC that NHS Lothian had not provided sufficient evidence to support the amount of VAT claimed.
The appeal by HMRC was against the 2020 decision by the Court of Session in favour of NHS Lothian following decisions by the FTT and the Upper Tribunal (UT) in favour of HMRC. There was no dispute that NHS Lothian was entitled to submit a claim for the period. Taxpayers had until 31 March 2009 to make claims for late deduction of input tax incurred before 1 May 1997 and NHS Lothian had submitted its claim on...
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Evidence that is required to support a claim to recover VAT
In HMRC v NHS Lothian Health Board [2022] UKSC 28 (19 October 2022) the Supreme Court (SC) allowed the appeal by HMRC in relation to a claim for input tax for the period 1 April 1974 to 30 April 1997. The SC agreed with HMRC that NHS Lothian had not provided sufficient evidence to support the amount of VAT claimed.
The appeal by HMRC was against the 2020 decision by the Court of Session in favour of NHS Lothian following decisions by the FTT and the Upper Tribunal (UT) in favour of HMRC. There was no dispute that NHS Lothian was entitled to submit a claim for the period. Taxpayers had until 31 March 2009 to make claims for late deduction of input tax incurred before 1 May 1997 and NHS Lothian had submitted its claim on...
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