Upper Tribunal Tax and Chancery Chamber

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

Fecha: 12-Jul-2024

Issues and remedy sought

Issues and remedy sought

11.

The judicial review claim, as argued by the parties, is in essence, a dispute over the correct application of the relevant VAT legal principles to the facts of this case. Although the Trust puts its formal case on the basis of a number of different grounds, the parties agree that those turn on resolution of the following three broad issues:

(1)

Were the relevant supplies in return for consideration (Article 2 PVD)?

(2)

Did the supplies constitute economic activities (Article 9 PVD)?

(3)

When making the supplies, was the Trust doing so as a public body acting as such (Article 13 PVD)?

12.

The remedy the Trust seeks is an order

(1)

declaring that:

(a)

when making supplies of the services (or any of them), it is engaged in activities which are not business activities and/ or is acting as a public body acting as such pursuant to a special legal regime such that it is not a taxable person by virtue of Article 13; and

(b)

the Trust is entitled to recover as COS VAT under s41 VATA.

(2)

quashing HMRC’s decision of 24 March 2022.