- NHS trust not required to charge VAT on car parking services
- Trust’s principal purpose is to provide goods and services for the health service in England
- Section 41A, VATA, applies to supplies made by public authorities
- First-tier Tribunal dismissed Trust’s appeal against HMRC’s refusal of VAT repayment
- Upper Tribunal agreed with FTT and dismissed Trust’s appeal
- Court of Appeal allowed Trust’s appeal
- Trust should be treated as carrying out a business if not charging VAT would lead to a significant distortion of competition
- HMRC failed to establish significant distortion of competition
- Trust allowed to claim repayment of VAT
- Case provides clarity on VAT status of supplies made by public authorities
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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