In this month’s review, Gary Barnett (Simmons & Simmons) reviews the agreement on ViDA, the consultation responses on CBAM in the UK and the impact of an Upper Tribunal decision on supplies by public bodies.
Supplies by public bodies
In K (oao Midlands Partnership University NHS Foundation Trust) v HMRC [2024] UKUT 334 the UT held that healthcare services provided by an NHS trust under a contract with a local authority amounted to supplies for VAT purposes. The UT rejected the trust’s argument that it was necessary to look beyond the contractual arrangements at the wider reality and public health provision context in which the contract subsisted.
Following changes in the Health and Social Care Act 2012 local authorities in England assumed responsibility for a range of health-related services. This judicial review concerns the VAT treatment of arrangements by which a local authority commissioned the trust to...
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In this month’s review, Gary Barnett (Simmons & Simmons) reviews the agreement on ViDA, the consultation responses on CBAM in the UK and the impact of an Upper Tribunal decision on supplies by public bodies.
Supplies by public bodies
In K (oao Midlands Partnership University NHS Foundation Trust) v HMRC [2024] UKUT 334 the UT held that healthcare services provided by an NHS trust under a contract with a local authority amounted to supplies for VAT purposes. The UT rejected the trust’s argument that it was necessary to look beyond the contractual arrangements at the wider reality and public health provision context in which the contract subsisted.
Following changes in the Health and Social Care Act 2012 local authorities in England assumed responsibility for a range of health-related services. This judicial review concerns the VAT treatment of arrangements by which a local authority commissioned the trust to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
