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

Case Number: UT/2023/000021

Rolls Building, London

JUDICIAL REVIEW – HMRC decision that NHS foundation trust not entitled to refund of COS (“Contracted Out Services”) VAT - whether provision of services from NHS foundation trust to local authority (in form of providing specified health care services to public) a supply for consideration under Article 2 Principal VAT Directive– yes – whether economic activity under Article 9 – yes – whether services provided by the NHS trust acting “as” a public body under “special legal regime” for purposes of Article 13 – no – claim dismissed

Heard on: 10-12 July 2024

Judgment date: 24 October 2024

Before

MR JUSTICE RICHARD SMITH

JUDGE SWAMI RAGHAVAN

Between

THE KING (on the applications of)

MIDLANDS PARTNERSHIP UNIVERSITY NHS FOUNDATION TRUST

Claimant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Defendants

Representation:

For the Claimants: Denis Edwards, Counsel, instructed by Clyde & Co Claims LLP

For the Defendants: Peter Mantle, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION