THE KING (on the applications of) MIDLANDS PARTNERSHIP UNIVERSITY NHS FOUNDATION TRUST v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00334 (TCC)
Upper Tribunal tax and Chancery decision of MR JUSTICE RICHARD SMITH and JUDGE SWAMI RAGHAVAN on 24 October 2024
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JUDICIAL REVIEW 鈥� HMRC decision that NHS foundation trust not entitled to refund of COS (鈥淐ontracted Out Services鈥�) VAT - whether provision of services from NHS foundation trust to local authority (in form of providing specified health care services to public) a supply for consideration under Article 2 Principal VAT Directive鈥� yes 鈥� whether economic activity under Article 9 鈥� yes 鈥� whether services provided by the NHS trust acting 鈥渁s鈥� a public body under 鈥渟pecial legal regime鈥� for purposes of Article 13 鈥� no 鈥� claim dismissed
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Published 4 November 2024