The UK tax authority is entitled to charge value-added tax on visitor car parking services by public health service providers, the country’s top court said Wednesday.
The Northumbria Healthcare NHS Foundation Trust’s supply of parking services isn’t considered an act as a public authority, which made it ineligible for VAT exemption under a special regime, the Supreme Court said in a unanimous ruling.
The ruling allows His Majesty’s Revenue and Customs to proceed with claiming up to £100 million ($132 million) from other National Health Service bodies that have similar court cases which were stayed pending the Supreme Court’s ...
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