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This article explains the tax context, the practical implications and key issues to address when implementing or modifying arrangements. Background Historically, HMRC treated local authority leisure services as business activities for VAT purposes, on the basis that authorities were not acting as public authorities when providing such services. In 2022, following litigation brought by Local…

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On the 15th August 2024, the Court of Appeal (“CA”) made a ground breaking decision in Providence Building Services Limited v Hexagon Housing Association Limited [2024] EWCA Civ 962: overturning the first instance judgment in the Technology and Construction Court concerning the validity of the termination of the contract. See our article for further information here….

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Sharpe Pritchard, one of the UK’s leading public law firms, has been re-appointed to the London Boroughs’ Legal Alliance (LBLA) Solicitors Panel, a framework valued at up to £60 million over four years, with the option of a one-year extension. What this means for local authorities and public bodies The framework begins on 8 January…

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