Dpas Ltd v Revenue and Customs: FTTTx 22 Nov 2013

FTTTx VAT – Whether dental payment plan administrator provided services to patient for consideration – Whether these services were exempt or standard rated supplies – If exempt whether change in contractual arrangements from 1 January 2012 amounted to a ‘Halifax’ abusive practice – Appeal allowed

Citations:

[2013] UKFTT 676 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 July 2022; Ref: scu.518602