Northumbria Healthcare NHS Foundation Trust (“the Trust”) which involves VAT declared on parking charges. The Trust had sought to recoup “overpaid” VAT on pay and display charges, and the appeal to the UT concerned whether it was a taxable person when it supplied parking or did it act under a special legal regime?
Source KPMG
Latest Posts in "United Kingdom"
- FTT Partially Allows VAT Fraud Appeals: Director’s Unsophistication Mitigates Penalties in AAMRL Case
- UK Opens Second Consultation on CBAM Regulations; Feedback Due by May 21, 2026
- Which Delivery Costs to Include in Customs Value for Importers and Clearing Agents
- New VAT Relief for Business Donations to Charities Effective April 2026: No Charge on Gifts
- Lidded Wicker Baskets Ancillary to Food and Drink Hampers for VAT, FTT Rules
