Northumbria Healthcare NHS Foundation Trust v The Commissioners for HM Revenue and Customs [2022] UKUT 00267 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Cannan on 06 October 2022
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VALUE ADDED TAX – supply of car parking by NHS Trust – Article 13(1) PVD – s41A VATA 1994 – whether the trust was engaged in the activity as a public authority – whether supply was provided under a special legal regime – whether treating the trust as non-taxable in respect of the activity would lead to a significant distortion of competition
Published 18 October 2022