THE KING (on the applications of) MIDLANDS PARTNERSHIP UNIVERSITY NHS FOUNDATION TRUST v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2024] UKUT 00334 (TCC)
Upper Tribunal tax and Chancery decision of MR JUSTICE RICHARD SMITH and JUDGE SWAMI RAGHAVAN on 24 October 2024
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JUDICIAL REVIEW 바카라 사이트“ HMRC decision that NHS foundation trust not entitled to refund of COS (바카라 사이트śContracted Out Services바카라 사이트ť) 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 Directive바카라 사이트“ yes 바카라 사이트“ whether economic activity under Article 9 바카라 사이트“ yes 바카라 사이트“ whether services provided by the NHS trust acting 바카라 사이트śas바카라 사이트ť a public body under 바카라 사이트śspecial legal regime바카라 사이트ť for purposes of Article 13 바카라 사이트“ no 바카라 사이트“ claim dismissed