NHS hospitals in England frequently charge for car parking. The Upper Tribunal has considered the issue of whether Northumbria Healthcare NHS Foundation Trust was acting as a taxable person when supplying car parking which was chargeable to VAT, or as a public authority and such supplies were made pursuant to a “special legal regime” and, if so, whether treating the Trust as a non-taxable person would lead to a significant distortion of competition.
Source Deloitte
Latest Posts in "United Kingdom"
- HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
