In NORTHUMBERLAND HEALTH CARE NHS FOUNDATION TRUST v HMRC (2025) UKSC 37 the Supreme Court is concerned with the provision of car parking for reward at or near a hospital site. The Court addresses VAT on “economic activities”, when a supply of goods and services by a public body is not to be treated as a supply by a taxable person, and when a public body is to be treated as acting as a public authority and there is a “special legal regime.” The Supreme Court also addresses the issue of distortion of competition.
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