UT/2023/000021 - [2024] UKUT 00334 (TCC)

The evidence advanced by the Trust in support of its claim took the form of two witness statements from Mr Chris Sands, Chief Financial Officer of the Trust which, amongst the exhibits, included sample contracts between the Trust and local authorities concerned. There was no cross-examination. We accept Mr Sands’ evidence of fact, albeit noting that, in providing a narrative background in some parts of the statement, he summarised statutory provisions which we were taken to directly in submission, or he offered opinion on the VAT treatment of the supplies or on the interpretation of the relevant statutory duties of the Trust even though these aspects were matters of law for the tribunal.

In this section, we briefly address the legal context in which the Trust carried out the services, the factual background to its service provision, and outline the key features of the contracts it entered into with local authorities. We will return to the detail of the legislation and contracts as necessary later in our discussion of the various issues.