Commissioners of Customs and Excise v British United Provident Association Ltd; Etc: CA 11 Feb 1997

Supply of prescription drugs is zero-rated allowing recoupment of input tax.

Citations:

Times 11-Feb-1997

Statutes:

Value Added Tax Act 1983

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.79321