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R (on the application of GSTS Pathology LL) and others) v CRC, Queen’s Bench Division
HMRC informed the third claimant NHS Trusts in 2008 that the VAT treatment of the provision of pathology services by a proposed joint limited liability partnership would be taxable at the standard rate. The venture went ahead.
Another NHS trust was due to join the venture in 2010; the Revenue confirmed its 2008 VAT ruling with regard to the VAT treatment of the pathology services.
The department changes its opinion in 2013 and decided to treat the supplies of pathology services by the first claimant as exempt from VAT.
The claimants appealed to the First-tier Tribunal (FTT). They also issued judicial review proceedings on the basis they had legitimate expectation that the supplies of services by the first claimant would be taxed at the standard rate.
They sought an interim injunction to prevent HMRC implementing their decision until three months after the FTT’s ruling was handed down.
The...
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