In St George’s Healthcare NHS Trust v HMRC (TC03308 – 6 February 2014) the NHS trust claimed VAT repayments under FA 2008 s 121 (‘Fleming claims’) relating to the supply of medicines and drugs.
Section 121 refers to the claims as ones ‘for which the applicant held the required evidence’. The FTT considered that the use of the past tense reflected parliament’s intention that the usual strict record keeping requirements were not applicable as claims could go back well before the time for which traders are required to keep records. Only a ‘reasonable degree of proof’ was required.
The FTT noted that in order for the amount of a claim to be calculated the difference between what was paid and what ought to have been paid must be worked out. The FTT endorsed the appellant’s calculation method (with some minor adjustments) and gave the parties leave to...
