Gary Barnett and Bryn Reynolds (Simmons & Simmons) review the Supreme Court’s decision in NHS Lothian Health Board and the CJEU’s ruling in GE Aircraft Engine Services, among other developments.
Evidencing historical VAT claims
In HMRC v NHS Lothian Health Board [2022] UKSC 28 the Supreme Court reinforced the principle that it is for the taxpayer to meet the burden of proof over the amount of input VAT it is entitled to recover even in relation to historical Fleming claims. It is for the taxpayer to show that they have incurred input VAT that is in principle recoverable which includes quantification of the amount of input VAT.
The case concerned a claim for the repayment of input VAT for the period from 1974 to 1997. The Board had operated laboratories which were used mainly for NHS work but partly for taxable non-NHS work. However input VAT attributable...
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Gary Barnett and Bryn Reynolds (Simmons & Simmons) review the Supreme Court’s decision in NHS Lothian Health Board and the CJEU’s ruling in GE Aircraft Engine Services, among other developments.
Evidencing historical VAT claims
In HMRC v NHS Lothian Health Board [2022] UKSC 28 the Supreme Court reinforced the principle that it is for the taxpayer to meet the burden of proof over the amount of input VAT it is entitled to recover even in relation to historical Fleming claims. It is for the taxpayer to show that they have incurred input VAT that is in principle recoverable which includes quantification of the amount of input VAT.
The case concerned a claim for the repayment of input VAT for the period from 1974 to 1997. The Board had operated laboratories which were used mainly for NHS work but partly for taxable non-NHS work. However input VAT attributable...
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:
