HMRC Can Assess Tax On Trust For Errant Refund, Court Says

Law360 (July 23, 2020, 6:19 PM EDT) -- HM Revenue & Customs can assess value-added tax erroneously refunded to a National Health Service trust, a U.K. appeals court said Thursday, in a ruling that will allow the agency to collect tax from the trust.

The Milton Keynes Hospitals NHS Foundation Trust wasn't entitled to a refund on VAT paid for information technology equipment, the Upper Tribunal's Tax and Chancery Chamber said, upholding the opinion of a lower court that found HMRC had a well-defined right to assess the tax. 

The tribunal was unconvinced by the trust's argument that it wasn't a taxable person under European Union and U.K. VAT regulations...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Attached Documents

Related Sections

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!