This was an appeal against a decision of the First-tier Tribunal (FTT) dismissing the appellant's appeal against HMRC’s determination that VAT was chargeable by the appellant on its supplies of car parking at hospital and healthcare sites. Based on that determination, HMRC refused refuge to repay VAT accounted for by the appellant during the periods 05/13 to 03/16. 

The single issue in this appeal was whether the appellant was a taxable person when making supplies of car parking in car parks at its hospitals, as the FTT found, or whether in so doing it was acting as a public authority pursuant to Article 13 of the Principal VAT Directive 2006/112/EC as implemented by VATA 1994, s 41A. 

Under the appellant’s constitution, its principal purpose was to provide goods and services for the health service in England, but the appellant may also carry on activities to generate additional income to better carry on its principal purpose.