UK Court’s update Northumbria Healthcare NHS Foundation Trust

Northumbria Healthcare NHS Foundation Trust – HMRC is seeking permission to appeal from the Supreme Court – treatment of hospital car parking – whether outside the scope

HMRC is seeking permission from the Supreme Court to appeal the decision on VAT appeals regarding Northumbria Healthcare NHS Foundation Trust’s car parking charges. The Court of Appeal ruled in favor of the Trust, concluding that it was operating under a special legal regime and therefore should not be treated as a taxable person for VAT purposes.

Source KPMG

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