- The UK Supreme Court ruled that NHS hospital parking charges are subject to VAT, overturning a previous decision.
- This decision affects up to £100 million in disputed VAT charges across around 70 similar NHS cases.
- The court found that NHS trusts’ car parking competes with private providers and does not qualify for a ‘special legal regime’ exemption.
- Taxpayers who made claims based on the earlier Court of Appeal ruling may now need to reconsider or withdraw them.
- The ruling raises broader questions about VAT rules for the healthcare sector ahead of the next Budget.
Source: pinsentmasons.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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