VALUE ADDED TAX – exemption – whether dental payment plan administrator provided services to patients for consideration – whether services exempt transactions concerning payments or transfers or standard rated debt collection – whether to refer questions to CJEU or stay case pending decision in Bookit II and NEC – if exempt whether change in contractual arrangements from 1 January 2012 abuse of law – appeal allowed in part and stayed
References: [2015] UKUT 585 (TCC), [2015] BVC 533, [2016] STC 857, [2015] STI 3369
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558954