In Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v HMRC [2015] UKFTT 103 (4 March 2015) the FTT found that on the transfer of hospitals between NHS trusts the right to reclaim VAT had also been transferred.
The appellants NHS hospitals had been the object of several transfers between NHS trusts. They had lodged Fleming claims and the issue was whether any right of any predecessor body had been transferred; in particular the right to recover output tax and/or underclaimed input tax.
The FTT noted that although no document had been produced a document was bound to exist. However it cannot have referred specifically to VAT repayment claims as at the time no such claims were in contemplation.
The FTT found that the presumption of correctness could not prove what rights were transferred; it only proved that the transfers...
