FTTTx VAT – Whether dental payment plan administrator provided services to patient for consideration – Whether these services were exempt or standard rated supplies – If exempt whether change in contractual arrangements from 1 January 2012 amounted to a ‘Halifax’ abusive practice – Appeal allowed
Citations:
[2013] UKFTT 676 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 July 2022; Ref: scu.518602