THE KING (on the applications of) MIDLANDS PARTNERSHIP UNIVERSITY NHS FOUNDATION TRUST v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00334 (TCC)
Upper Tribunal tax and Chancery decision of MR JUSTICE RICHARD SMITH and JUDGE SWAMI RAGHAVAN on 24 October 2024
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JUDICIAL REVIEW – HMRC decision that NHS foundation trust not entitled to refund of COS (“Contracted Out Services”) VAT - whether provision of services from NHS foundation trust to local authority (in form of providing specified health care services to public) a supply for consideration under Article 2 Principal VAT Directive– yes – whether economic activity under Article 9 – yes – whether services provided by the NHS trust acting “as” a public body under “special legal regime” for purposes of Article 13 – no – claim dismissed