Source: All England Reporter
Publisher Citation: [2015] All ER (D) 96 (Jun)
Neutral Citation: [2015] UKUT 264 (TCC)
Court: Upper Tribunal (Tax and Chancery Chamber)

Lord Tyre

Representation David Southern QC for the taxpayer.
  Seam Smith QC (instructed by the Office of the Advocate General for Scotland) for the Revenue.
Judgment Dates: 28 May 2015


Value added tax - Input tax - Claim for recovery of input tax - Historic input tax - Taxpayer NHS heath board claiming recovery of input tax in respect of 23-year period - First-tier Tribunal (Tax Chamber) (FTT) upholding decision by Revenue and Customs Commissioners to refuse taxpayer's claim - FTT deciding that taxpayer failing to prove to acceptable standard amount of unrecovered input VAT paid on capital expenditure over 23-year period at issue - Whether FTT erring.

The Case

Value added tax Input tax. The Upper Tribunal (Tax and Chancery Chamber) (tribunal) dismissed the appeal brought by the taxpayer Lothian NHS Health Board (Lothian) against the decision of the First-tier Tribunal (Tax Chamber) to uphold the decision by the Revenue and Customs Commissioners to reject the taxpayer's claim for recovery of historic input tax. The tribunal decided that the FTT had not committed an error of law in dismissing the taxpayer's appeal,. On the evidence before it, the FTT had been entitled to conclude that the taxpayer had failed to prove its case.

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