The Queen (on application of Northumbria Healthcare NHS Foundation Trust) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0170 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Sinfield on 5 June 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 5 June 2019

• Category: Tax
• Release date: 5 June 2019

Read the full decision in The Queen (on application of Northumbria Healthcare NHS Foundation Trust) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0170 (TCC) .

Value Added Tax - judicial review – whether leasing of cars to employees under salary sacrifice scheme is ‘de-supplied’ by VAT (Treatment of Transactions) Order 1992 - whether it would otherwise be ‘economic activity’ - whether cars supplied under a ‘special legal regime’ – whether claim partially time barred.

Published 5 June 2019