Powered by Lexis+®
Jurisdiction(s):
United Kingdom

UK tax weekly: Supreme Court VAT on NHS car parks; UT medical exemption; PAYE agency workers; Companies House identity checks; AML supervision reform; Welsh LTT relief; HMRC manuals changes

Published on: 30 October 2025

Published by a LexisNexis Tax expert
Legal News
imgtext
Article summary

In this issue:

  • VAT
  • Companies and corporation tax
  • Employment taxes
  • Business Structures
  • International Taxes management and litigation
  • Budgets and Finance Bills
  • Devolved taxes
  • Daily and weekly news alerts
  • New and updated content
  • Latest Q&A
  • Dates for your diary
  • Trackers
  • Useful information

VAT

The Supreme Court has held that Northumbria Healthcare NHS Foundation Trust ought to have levied VAT on hospital car parking (Northumbria Healthcare NHS Foundation Trust v HMRC). As noted below, the justices unanimously allowed HMRC’s appeal, setting aside the Court of Appeal’s conclusion that the Trust did not need to charge VAT on parking at its hospitals. The Court found the Trust was not operating under a ‘special legal regime’ (SLR) when managing its car parks, and VAT was therefore due. It also confirmed that following external guidance, even together with the general public law duty to comply with it unless there is good reason not to, does not create an SLR. In addition to outlining the ruling, this News Analysis includes commentary from Bryn Reynolds, Partner at Pinsent Masons LLP, on what the judgment signifies...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow