Isle of Wight NHS Trust & others v HMRC

In Isle of Wight NHS Trust & others v HMRC [2023] UKFTT 23 (9 January 2023) the First-tier Tribunal (FTT) held that based on the facts of the case a reply from HMRC in response to correspondence regarding the VAT liability of certain supplies was an appealable decision under VATA 1994 s 83(1)(b).

The case stems from correspondence regarding the correct VAT liability of supplies of locum doctors to NHS hospitals. A VAT adviser made a detailed submission to HMRC regarding the VAT liability of the locum doctors on behalf of several NHS Trusts. It was stated that the technical submission would be followed by formal claims in the coming weeks although the advisor enclosed sample figures to give HMRC a sense of scale. The submission by the advisor challenged HMRC’s published view and argued that a previous tribunal case on the matter...