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Present and correct
Key points
- HMRC can dispute any claim for input tax.
- A late or unusually large claim may be more likely to be challenged.
- A robust record keeping system can reduce the risk of a challenge from HMRC being successful.
In CRC v NHS Lothian Health Board [2022] UKSC 28 the Supreme Court allowed the appeal by HMRC in a relation to a claim for input tax for the period 1 April 1974 to 30 April 1997. The Supreme Court agreed with HMRC that the taxpayer had not provided sufficient evidence to support the amount of VAT claimed. It was not enough for the taxpayer to show that it was engaged in business activity and had bought supplies for which it was charged VAT. The 31 March 2009 deadline for submitting such claims commonly referred to as Fleming claims had passed. The decision is however relevant to input...
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