The NHS Lothian Health Board operates laboratories that provide both clinical services to the NHS, a non-business activity for VAT purposes, and external private work, a business activity. In 2009, NHS Lothian submitted a Fleming claim to HMRC for input tax incurred in relation to the business activities for the period from 1974 to 1997, which it had not previously recovered.
Source Deloitte
Latest Posts in "United Kingdom"
- SAP Selected by HMRC to Lead Major Technology Transformation of the UK Tax System
- Supreme Court Clarifies VAT Recovery Rules for Corporate Groups After Hotel La Tour Decision
- Appeal Dismissed: Input VAT Denial and Personal Liability Upheld on Kittel Grounds for One Call Consultants
- Input VAT Denial Upheld: Kittel Assessment and Penalties Made Within Statutory Time Limit
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
