City Fresh Services Ltd v Revenue and Customs (Vat – Zero-Rating : Drugs, Medicines, Aids for The Handicapped): FTTTx 21 Jul 2015

FTTTx VAT – Supply of medical care-dentists supplying services from company via partnership to NHS Trust – standard rated supply of staff or exempt supply of medical care – held – supply of medical care -number of suppliers in chain did not change nature of supply – no evidence that partnership exercised control over dentists’ work activities – appeal allowed.

[2015] UKFTT 364 (TC)
Bailii
England and Wales

VAT

Updated: 03 January 2022; Ref: scu.550632