VALUE ADDED TAX – exempt supplies – health and welfare – services supplied by chiropodists who were not registered – whether services directly supervised by a person who was registered – mostly yes – appeal on this issue allowed in principle – VATA 1994 s31 and Sch 9 Grp 7 Item 1(c) and Note (2)
VALUE ADDED TAX – exempt supplies – health and welfare – services supplied by chiropodists who were not registered and who were not directly supervised by a person who was registered – whether the way in which Article13A1(c) had been implemented in the United Kingdom contravened the principle of fiscal neutrality – no – appeal on this issue dismissed – Sixth Directive (77/388/EEC) Art 13A1(c)
[2006] UKVAT V19510
Bailii
England and Wales
VAT
Updated: 30 November 2021; Ref: scu.239974
