New Judgment: Commissioners for His Majesty’s Revenue and Customs v NHS Lothian Health Board (Scotland) 2022 UKSC [28] – UKSC Blog
‘This appeal concerns the correct approach to evidence and the burden and standard of proof in the context of historic claims for the recovery of input Value Added Tax (“VAT”). Input tax is the VAT incurred when the taxpayer buys in supplies which it uses for the purpose of a business activity.’
UKSC Blog, 19th October 2022
Source: ukscblog.com