The taxpayer’s travel passes have been subject to previous litigation, with the taxpayer initially losing under the old voucher rules but subsequently amending the terms and successfully arguing the passes were outside the scope of VAT. The latest dispute concerns the treatment of the passes under the new voucher rules introduced by the EU and implemented in the UK from 1 January 2019. The FTT found that the first and second assessments were out of time, and that the passes were not multi-purpose vouchers under the new rules, agreeing with the taxpayer and the UT in Gloucestershire Hospitals NHS Foundation Trust.
Source KPMG
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