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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.
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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