In R (oao Midlands Partnership University NHS Foundation Trust) v HMRC [2024] UKUT 334 (TCC) (25 October) the Upper Tribunal (UT) decided that the trust was making supplies in the course or furtherance of a business activity when it provided health services to local authorities. The UT found that the activity resulted in consideration and was carried out for the purpose of obtaining income. It also found that the supply of services by the trust was not subject to a special legal regime.
The Health and Social Care Act 2012 and the Local Authorities (Public Health Functions and Entry to Premises by Local Healthwatch Representatives) Regulations SI 2013/315 impose statutory duties on local authorities to provide certain health services the delivery of which can be put out to tender. The trust successfully bid to provide services...
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In R (oao Midlands Partnership University NHS Foundation Trust) v HMRC [2024] UKUT 334 (TCC) (25 October) the Upper Tribunal (UT) decided that the trust was making supplies in the course or furtherance of a business activity when it provided health services to local authorities. The UT found that the activity resulted in consideration and was carried out for the purpose of obtaining income. It also found that the supply of services by the trust was not subject to a special legal regime.
The Health and Social Care Act 2012 and the Local Authorities (Public Health Functions and Entry to Premises by Local Healthwatch Representatives) Regulations SI 2013/315 impose statutory duties on local authorities to provide certain health services the delivery of which can be put out to tender. The trust successfully bid to provide services...
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