View source for Pennine Care NHS Trust v HMRC (2016) UKFTT 222 (TC)

{{Case
|Date=2016/03/31
|NCN=[2016] UKFTT 222 (TC)
|Other citations=[2016] MHLO 14
|Court=First-tier Tribunal
|Judges=Jennifer Dean, Julian Stafford
|Parties=Pennine Care NHS Trust, Commissioners for Her Majesty's Revenue and Customs
|Sentence=Tax
|Summary="The Appellant appeals against a decision dated 29 July 2011 issued by the Commissioners of Revenue and Customs that the construction services and materials received by the Appellant in the course of the construction of a mental health residential unit are not subject to zero rating for the purposes of VAT. Both parties agreed that the issue in this appeal is whether Prospect Place Low Secure Mental Health Unit was intended for use as a hospital or similar institution. HMRC contend that it was and therefore the supplies were standard rated. The Appellant contends that the use of the Unit satisfies paragraphs (b) and/or (g) of Note (4) and the exception for use as a hospital or similar institution does not apply; accordingly the supplies were eligible for zero rating."
|Subject=Miscellaneous cases
|News=No
|RSS pubdate=2021/10/11 02:15:48 PM
}}