EXEMPT SUPLIES – Health and Welfare – Appellant supplies services to help client stop smoking – Whether services are medical – Whether services directly supervised by a medical practitioner – VATA 1994 s.31 and Sch 9 Gp 7 Item 1(a) and Note (2); EC Sixth Directive Article 13(1)(c)
Citations:
[2009] UKFTT 181 (TC), [2009] SFTD 523, [2010] STI 1401
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.408997
