UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

The King (On the Application of Gloucestershire Hospitals NHS Foundation Trust) – UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

This dispute concerns the entitlement of an NHS Foundation Trust to claim a full refund under the Contracted Out Services provisions (COS) and the recovery on the goods/consumables element of a managed theatre service. The managed theatre service was and is obtained from a specialist third party supplier in order for the Trust to run their theatre service in a more efficient and cost effective manner. HMRC had historically only accepted that the services element was claimable pursuant to the COS provisions.

Source KPMG

See also

• C-41/04 (Levob Verzekeringen and OV Bank) – Software is a supply of services if customization is predominal
• Roadtrip through ECJ Cases – Focus on ”Composite supplies”