United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> NHS Greater Glasgow And Clyde Health Board v Revenue And Customs [2017] UKUT 19 (TCC) (13 January 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/19.html
Cite as: [2017] UKUT 19 (TCC)

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NHS Greater Glasgow And Clyde Health Board v Revenue And Customs [2017] UKUT 19 (TCC) (13 January 2017)

VAT ­ Input tax ­ Fleming claim for recovery of input tax - Substantiation and quantification of claim ­ Whether the First-tier Tribunal erred in law in refusing appeal because evidence insufficient ­ VATA 1994, section ­ VATR 1995, reg 37 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 35 Appeal refused. Upper Tribunal (Tax and Chancery Chamber) ON APPEAL FROM THE FIRST-TIER TRIBUNAL (TAX CHAMBER) : [2015] UKFTT 119 (TC)

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