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VAT � Fleming claim � whether all supplies exempt or non-business, No. Repayment of input tax attributable to taxable supplies made from 1974 to 1997 � whether quantifiable with sufficient precision � No.� � FA 2008, Section 121 � Appeal dismissed
Sitting in public at George House, 126 George Street, Edinburgh on 11 and 13 May, 16 and 17 June, 10-13 November 2015, and 21, 22 and 23 June 2016
David Southern, QC, instructed by Liaison Financial Services Limited, for the Appellant
Sean Smith, QC, instructed by Douglas Pate, Solicitor, Office of the Advocate General for Scotland, for the Respondents
The hearing of this appeal took place before Judge Kenneth Mure QC and Mr. Peter Sheppard FCIS FCIB CTA. Judge Mure died suddenly and unexpectedly before a decision could be released. This decision has been prepared by Mr. Sheppard, with the agreement of the parties and by authority of the president of the Tax Chamber.�
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