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

Turning to the central issues arising on the Trust’s claim, it is appropriate to note at the outset that these all concern the correct VAT analysis of the Trust’s provision of services to the local authority. In the Trust’s written argument there was some suggestion that the analysis entailed supplies of services to members of the public, one of the issues then arising being whether the local authority’s payment to the Trust represented related consideration payable by a third party, the local authority. However, Mr Edwards, appearing for the Trust, helpfully confirmed at the hearing that he did not press such an analysis.