This case concerned the appellant, Gloucestershire Hospitals NHS Foundation Trust (the Trust), applying for a judicial review of HMRC’s decision that the Trust was not entitled to a VAT refund. Contracted-Out Services Direction (COSD) allows VAT refunds on the operation of healthcare facilities and the provision of any related services. The Trust had an agreement in place with Genmed. Under this agreement, Genmed supplied managed surgical theatre facility services including various different elements.
Source Constable
Latest Posts in "United Kingdom"
- Upper Tribunal: VAT Not Reduced on Pharma Payments by Boehringer Ingelheim to DHSC
- UT: Payments to DHSC by Medicine Manufacturer Not VAT Price Reductions; Rebate Mostly Denied
- Court Ruling Redefines VAT Status for Further Education Colleges: Key Impacts and Next Steps
- Tories Urge Three-Year VAT Cut on Energy Bills to Ease Cost of Living Crisis
- Upper Tribunal Rules VAT Not Reducible on BIL’s NHS Pharmaceutical Payments to DHSC
