Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
NHS car parking and VAT
Northumbria Healthcare NHS Foundation Trust v HMRC [2024] EWCA Civ 177 is the lead case for NHS trusts seeking repayment of VAT accounted for on car parking charges. Although the trust initially accounted for VAT on its car parking charges it later took the view that this was supplied by them as a public authority acting as such under VATA 1994 s 41A so as not to attract VAT. HMRC disagreed arguing that the trust was not acting as a public authority in providing car parking and even if it were not to charge VAT would lead to significant distortions of competition so as to take the situation outside s 41A.
The trust lost its...
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Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
NHS car parking and VAT
Northumbria Healthcare NHS Foundation Trust v HMRC [2024] EWCA Civ 177 is the lead case for NHS trusts seeking repayment of VAT accounted for on car parking charges. Although the trust initially accounted for VAT on its car parking charges it later took the view that this was supplied by them as a public authority acting as such under VATA 1994 s 41A so as not to attract VAT. HMRC disagreed arguing that the trust was not acting as a public authority in providing car parking and even if it were not to charge VAT would lead to significant distortions of competition so as to take the situation outside s 41A.
The trust lost its...
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