in Abu Dhabi in November 2014. It is working with investment management company Ashmore Group to set up a hospital in Dubai due to open in 2018. It has an agreement with Indo UK Healthcare Private to create an institute of health in New Chandigarh where a 500-bed hospital, trauma centre and day surgery centre will also be built. The trust will be paid by a fixed fee, profit share arrangements, equity stakes and consultancy work and hopes to generate £40m over 15 years. The trust is a partner in Viapath a London-based provider of pathology services jointly owned with Serco, and Guy's and St Thomas' NHS Foundation Trust. In 2011 it was reported that the trust was paid around £1m for the sale of NHS donor livers to overseas private patients. Controversy arose around this practice after a 2009 review by the Organ Donations Taskforce, commissioned by the UK government's Department of Health had already recommended a ban on the practice and stated that 'Financial gain from the transplant of donated organs feels morally wrong'. In 2016 the trust established a subsidiary company, King's Interventional Facilities Management LLP, jointly owned by the trust and its subsidiary Kings Commercial Services Ltd, to which 99 estates and facilities staff were transferred. The intention was to achieve VAT benefits, as well as pay bill savings, by recruiting new staff on less expensive non-NHS contracts. VAT benefits arise because NHS trusts can only claim VAT back on a small subset of goods and services they buy. The Value Added Tax Act 1994 provides a mechanism through which NHS trusts can qualify for refunds on contracted out services. The trust expanded its private patient unit from 21 to 46 beds in 2017. About 45% of the revenue comes from overseas, mainly from liver transplants. It sold its assisted conception unit to the Fetal Medicine Foundation and a company called King's Fertility for a total of £26 million in June 2017. Kypros Nicolaides, a foetal medicine consultant at the trust, is a director of both organisations. In 2018-19 the trust wrote off overseas patient debts of £4.3 million and British private patient debts of £800,000. Its total private patient income was £20.6 million. Tertiary care specialities It is one of the biggest provider of specialised services in England, which generated an income of £308.8 million in 2014–5. King's Liver Unit is the most comprehensive service