- Court of Session gives guidance on quantification claims for input VAT recovery (NHS Lothian Health Board)
- What are the practical implications of this case?
- What was the background?
- What did the court decide?
- Case details
Tax analysis: the Court of Session has allowed the appeal of the NHS Lothian Health Board and remitted the claim to the First-tier Tax Tribunal (FTT) for a rehearing on the quantification of its claim for underclaimed input VAT. The claim is a Fleming claim for the period from 1974–1997 and the Court of Session has given guidance to the Tribunals on how such historic claims, with their attendant evidential issues, should be approached.
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