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QB decision in R (oao GSTS Pathology Llp) v HMRC (and related applications)

The full text of the QB decision in R (oao GSTS Pathology Llp) v HMRC (and related applications) (No. 1) QB [2013] EWHC 1801 (Admin) has now been published. (The partnership had initially applied for it to be redacted.) A limited liability partnership (G) had reclaimed input tax relating to its supplies of pathology services. In 2013 HMRC issued a ruling that the effect of the CJEU decision in L.u.P. GmbH v Finanzamt Bochum-Mitte [2008] STC 1742 was that the supplies were exempt under VATA 1994 Sch 9 Group 7 Item 4. G appealed and also applied for an injunction preventing HMRC from implementing the ruling pending the hearing of its appeal contending that previous rulings which HMRC had issued in 2008 and 2010 had given it a legitimate expectation that it could reclaim input tax. The QB granted an interim injunction....

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