Sizing up the competition - The Upper Tribunal considers the public authority VAT exemption in Northumbria Healthcare NHS Foundation Trust v Revenue and Customs
The Upper Tribunal has ruled that an NHS Trust did not provide car parking under a “special legal regime” such that its supplies would be zero-rated. The case is important because (i) it sets a limit on what can be considered a “special legal regime” for the purposes of Article 13 of the Principal VAT Directive and section 41A of the Value Added Tax Act 1994, and (ii) it confirms that detailed factual and expert evidence is not required for a Tribunal to find that treating a public authority as a non-taxable person would lead to significant distortions of competition.
Howard is an experienced specialist in tax, excise and other customs duties, public law, business crime, anti-money laundering regulations, health & safety, and regulatory work. He is regularly instructed in the Tax Tribunals, Administrative Court, and Crown Court.
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