Milton Keynes Hospitals NHS Foundation Trust v The Commissioners for HM Revenue and Customs: [2020] UKUT 0231 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 23 July 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 July 2020
Category:
Tax
Release date:
23 July 2020

Read the full decision in Milton Keynes Hospitals NHS Foundation Trust v The Commissioners for HM Revenue and Customs: [2020] UKUT 0231 (TCC).

VALUE ADDED TAX – whether HMRC are entitled to make an assessment under section 73(2) VATA to recover an amount of VAT which has been incorrectly refunded under the Contracted Out Services Directions made under section 41 VATA - yes - appeal dismissed.

Updates to this page

Published 23 July 2020