An adverse decision of the Court of Appeal in R & C Commrs v Northumbria Healthcare NHS Foundation Trust [2020] BVC 12 led to the unintended outcome of permitting government departments and NHS bodies to obtain a full refund of VAT in respect of its employees’ own private vehicles. This explains the intention to repeal the Order before autumn 2021, and the impact it will have on government departments and NHS bodies that supply cars to their employees under salary sacrifice arrangements.
Source: accountancydaily.co
