This case considered a refund of VAT under the Contracted-Out Services Direction (COSD). There is no statutory or other rights of appeal to the First Tier Tribunal (FTT) against a decision to refuse a refund under the COSD, therefore the Trust’s only remedy, in the absence of an assessment raised by HMRC, was to challenge the decision by way of a judicial review which was heard by the Upper Tribunal (UT).
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