‘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.’
Devereux Chambers, 27th October 2023
Source: www.devereuxchambers.co.uk
