Judicial Review Decision: NHS Foundation Trust not entitled to VAT refund for contracted services

• Midlands Partnership University NHS Foundation Trust not entitled to refund of COS VAT
• Judicial Review of HMRC decision
• Provision of services to local authority considered a supply for consideration under VAT Directive
• Trust argued services were non-business supplies, HMRC argued they were exempt or standard rated
• Trust’s judicial review grounds rejected by Upper Tribunal
• HMRC decision upheld, Trust not entitled to refund of VAT

Source: claritaxnews.com

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.

---

---