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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Milton Keynes Hospitals NHS Foundation Trust v Revenue and Customs (VALUE ADDED TAX) [2020] UKUT 231 (TCC) (23 July 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/231.html Cite as: [2020] BVC 540, [2020] UKUT 231 (TCC), [2020] STC 2263

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Milton Keynes Hospitals NHS Foundation Trust v Revenue and Customs: [2020] UKUT 231 (TCC) (23 July 2020)

VALUE ADDED TAX - 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 Services Directions made under section 41 VATA - yes - appeal dismissed.