Court of Session gives guidance on quantification claims for input VAT recovery.
In NHS Lothian Health Board v HMRC [2020] CSIH 14 (9 April) the Court of Session (CS) allowed the taxpayer’s appeal and remitted the claim to the First-tier Tax Tribunal (FTT) for a rehearing on the quantification of its claim for underclaimed input VAT.
Most of the supplies made by the NHS Lothian Health Board (LHB) were non-business. However a small proportion of its supplies between 1974 and 1997 were business supplies on which LHB did not reclaim the input tax. Once the law was clarified such that it became clear that LHB should have recovered that input VAT LHB made a Fleming claim. The correctness of the claim is not in dispute. The issue in these proceedings is whether it is possible to calculate the amount of that claim with sufficient certainty to permit...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Court of Session gives guidance on quantification claims for input VAT recovery.
In NHS Lothian Health Board v HMRC [2020] CSIH 14 (9 April) the Court of Session (CS) allowed the taxpayer’s appeal and remitted the claim to the First-tier Tax Tribunal (FTT) for a rehearing on the quantification of its claim for underclaimed input VAT.
Most of the supplies made by the NHS Lothian Health Board (LHB) were non-business. However a small proportion of its supplies between 1974 and 1997 were business supplies on which LHB did not reclaim the input tax. Once the law was clarified such that it became clear that LHB should have recovered that input VAT LHB made a Fleming claim. The correctness of the claim is not in dispute. The issue in these proceedings is whether it is possible to calculate the amount of that claim with sufficient certainty to permit...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
