The Queen (on application of Northumbria Healthcare NHS Foundation Trust) v The Commissioners for HM Revenue and Customs: [2019] UKUT 0170 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Sinfield on 5 June 2019.
Read the full decision in .
Value Added Tax - judicial review 鈥� whether leasing of cars to employees under salary sacrifice scheme is 鈥榙e-supplied鈥� by VAT (Treatment of Transactions) Order 1992 - whether it would otherwise be 鈥榚conomic activity鈥� - whether cars supplied under a 鈥榮pecial legal regime鈥� 鈥� whether claim partially time barred.
Updates to this page
Published 5 June 2019