The Weekly Law Reports
[2022] 1 WLR 4888
Supreme Court
*NHS Lothian Health Board
v
Revenue and Customs Commissioners
[2022] UKSC 28
2022 June 8, 9; Oct 19
Lord Reed PSC, Lord Briggs, Lord Sales, Lord Leggatt, Lady Rose JJSC
Revenue— Value added tax— Deductibility of input tax— Taxpayer making claim for repayment of historic input tax— No primary evidence available for exercise of right to deduct— Proper approach to quantifying historic claims—
Value Added Tax Act 1994 (c 23), ss 24(5), 25(2)
—
Council Directive 2006/112/EC, art 168
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