- The Supreme Court ruled that Northumbria Healthcare NHS Foundation Trust’s paid hospital car parking is subject to VAT.
- The Trust was not acting under a ‘special legal regime’ because Department of Health guidance did not impose legal obligations.
- The Court found that exempting the Trust from VAT would distort competition with private car park operators.
- The car parking was not limited to hospital users and competed with nearby private parking.
- HMRC’s appeal was allowed, overturning the previous Court of Appeal decision.
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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