How to support a claim for input tax

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 tax claims generally.

Any claim is open to challenge

HMRC can potentially challenge any claim for input tax during the period of four years following the end of the VAT return period the claim relates to ...