After nearly 4 years of submissions HMRC have at last agreed that Continuing Care Funding provided under a contact to Hospices is outside the scope of VAT. This means that many hospices will no  longer undertake  any exempt  business care activities. In some cases additional VAT will be recoverable for past periods.

I am hoping to meet with HMRC soon to understand which argument was accepted and whether this decision has wider implications. Happy to discuss with any Hospice. Client or non Client.