- Midlands Partnership University NHS Foundation Trust commissioned by local authorities to provide health services
- HMRC considered services as supplies by way of business
- Sexual health and health visiting services exempt, infection prevention and control services standard-rated
- Trust unable to claim VAT refund under Contracted-Out Services VAT refund mechanism
- Trust sought judicial review, Upper Tribunal rejected grounds
- Trust’s services supplied for consideration, considered economic activity
- Trust not acting as public authority in this context
- Judicial review application dismissed by UT
Source: taxscape.deloitte.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.
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