Metatron DOO v The Commissioners for HMRC
[2024] UKFTT 115 (TC)
Hampshire Hospitals NHS Foundation Trust v The Commissioners for HMRC
13 August 2024
[2024] UKFTT 748 (TC)
First-tier Tribunal
A hospital tried to get back VAT it paid for temporary doctors. The tax court said only the company that billed the hospital for the doctors could appeal the tax decision, not the hospital itself. The hospital also waited too long to appeal.
Key Facts
- •Hampshire Hospitals NHS Foundation Trust (the Trust) appealed HMRC's refusal to accept a claim for VAT repayment on locum doctor fees.
- •The Trust's claim was based on the Isle of Wight NHS Trust case, arguing they had standing to appeal despite not being the supplier.
- •HMRC argued the Trust lacked a right of appeal under section 83 of the VAT Act 1994 and that the appeal was late.
- •The Trust's notice of appeal was incomplete and initially lacked proper representation.
- •The Trust sought repayment of £937,288.56.
Legal Principles
Right of appeal under section 83 VATA.
VAT Act 1994, section 83(1)(b) and (t)
Time limits for appeals under section 83G VATA.
VAT Act 1994, section 83G(1)
Tribunal's power to strike out proceedings lacking jurisdiction.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 8(2)(a)
Requirements for starting appeal proceedings.
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Rule 20
Only the supplier of goods or services can make a section 80 claim for VAT repayment, not the recipient.
HMRC v Earlsferry Thistle Golf Club [2014] UKUT 250
Standing to appeal under section 83G(1)(a)(ii) VATA requires a pre-existing right to appeal; it does not grant standing.
Isle of Wight NHS Trust & others v HMRC [2023] UKFTT 23
Outcomes
The Trust's appeal was struck out.
The FTT lacked jurisdiction as the appeal concerned a non-appealable matter (refusal to accept a section 80 claim by the recipient). Even if jurisdiction existed, the appeal was late and no permission for a late appeal was sought.
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