In NHS Greater Glasgow and Clyde Health Board v HMRC [2017] UKUT 19 (13 January 2017) the UT confirmed that the FTT had been entitled to find that Fleming claims were time-barred.
The case concerned a Fleming claim to recover input tax relating to business activities during a 20 year period from 1974 to 1994. Claims had to be submitted by 31 March 2009 and the appellant had advanced altered claims on a number of occasions after that date. HMRC contended that the changes were new and different claims which were time-barred. The FTT had agreed with HMRC but the NHS Greater Glasgow challenged its decision on several grounds.
Firstly the UT rejected the appellant’s contention that they had been ‘left in the dark’ as to the basis of the FTT’s decision. In particular the FTT had made it clear that it considered that the appellant’s...
