Milton Keynes Hospitals NHS Foundation Trust v The Commissioners for HM Revenue and Customs: [2020] UKUT 0231 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Thomas Scott on 23 July 2020.
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VALUE ADDED TAX 鈥� whether HMRC are entitled to make an assessment under section 73(2) VATA to recover an amount of VAT which has been incorrectly refunded under the Contracted Out 天美影院 Directions made under section 41 VATA - yes - appeal dismissed.
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Published 23 July 2020