Medicines provided by hospitals from own stocks and prostheses are exempt supplies.
Citations:
Ind Summary 30-May-1995
Statutes:
Value Added Tax Act 1994 Sch 8 grp 12 1 and 2
Jurisdiction:
England and Wales
Citing:
See Also – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Cited by:
See also – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.79744
