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Neutral Citation: [2025] UKFTT 01114 (TC)
Case Number: TC09640
FIRST-TIER TRIBUNAL
TAX CHAMBER
Location: Taylor House, London
Appeal reference: TC/2021/03151
VALUE ADDED TAX:
Heard on: 11 – 13 June 2025
Judgment date: 16 September 2025
Before
TRIBUNAL JUDGE AMANDA BROWN KC
MS GILL HUNTER
Between
ISLE OF WIGHT NHS TRUST
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Zizhen Yang of Counsel instructed by Ashurst LLP
For the Respondents: Jennifer Newstead Taylor, of Counsel instructed by the General Counsel and Solicitor to HM Revenue and Customs
DECISION
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- Introduction
- Appellant’s standing in the appeal/supply issue
- Appellant’s witness statements
- Exhibits not on Appellant’s list of documents and other documents
- The forbidden part and Hansard extracts
- Relevant law
- Healthcare legislation
- The issues
- Approach to the interpretation of Item 5
- HMRC’s submissions
- Discussion
- Ordinary meaning
- Statutory and historical context
- Mischief rule
- Barras principle
- Conforming interpretation
- HMRC’s alternative arguments
- Sample transactions
- On framework
- Off framework
- HMRC’s challenges to the documents
- Findings of fact
- Application of Item 5 to established facts
- Conclusions