Upper Tier Tribunal rejects 'Fleming' claim

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A rather terse Upper Tier decision in relation to a Fleming claim of around £3.5m, but which, at the time of submission, was not precisely quantified. The taxpayer had lost at FTT, and raised 4 arguments against the decision. The UKUT Judge rapidly rejected all 4 arguments.

If you do think HMRC owe you VAT:

  1.  you must quantify it, providing reasoning and calculations, and
  2.  you must submit your claim within the time limit.

The decision is here: http://taxandchancery_ut.decisions.tribunals.gov.uk/Documents/decisions/NHS%20Greater%20Glasgow%20v%20HMRC%20decision%20for%20website.pdf

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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