Whether HMRC were entitled to raise an assessment under section 73 (2) of the Value Added Tax Act 1994 on Milton Keynes Hospitals NHS Foundation Trust claiming repayment of amounts wrongly refunded to the Trust under section 41 of VATA.
Lord Justice Lewison
[2021] EWCA Civ 942
Bailii, Judiciary
England and Wales
Updated: 16 August 2021; Ref: scu.663465
