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Decision Number: TC 05971
Appellant: NHS Lothian Health Board
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Peter SHEPPARD
Date Of Decision: 26/06/2017
Main Category: VAT - INPUT TAX
Main Subcategory: Apportionment
Notes: VAT – Fleming claim – whether all supplies exempt or non-business, No. Repayment of input tax attributable to taxable supplies made from 1974 to 1997 – whether quantifiable with sufficient precision – No. – FA 2008, Section 121 – Appeal dismissed
Decision(s) to Download: TC05971.pdf TC05971.pdf