NHS Greater Glasgow and Clyde Health Board v Revenue and Customs Commissioners

Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by the taxpayer NHS Greater Glasgow and Clyde Health Board against a decision of the First-tier Tribunal (Tax Chamber) that had rejected the taxpayer's claim, made after the amendment to the law made by s 121 of the Finance Act 2008, for recovery of input tax relating to business activities during a 20-year period.

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