The hospital trust had lost before the First-tier Tribunal (FTT) and appealed to the Upper Tribunal on two grounds.
First, the trust argued that the FTT had erred in law in concluding that the trust did not provide car parking under a special legal regime. The question here was whether the trust was providing parking “as a public authority” for the purposes of the relevant legislation, and this raised the concept of whether the activity was carried out under a “special legal regime”.
The trust also argued that the FTT erred in law in concluding that treating the trust as a non-taxable person would lead to significant distortions of competition. The trust argued that the FTT had applied the wrong test in identifying what amounts to “competition” and to “distortion of competition”.
The Upper Tribunal rejected both of these arguments. The FTT did not err in its approach. The factual conclusions reached by the FTT were clearly conclusions that it was entitled to reach on the evidence before it, and could not be impugned on appeal.