Healthcare at Home Ltd v Revenue and Customs: VDT 25 Sep 2007

VDT VALUE ADDED TAX – drugs administered to patients by nurses in patients’ homes – training by nurses of patients enabling patients to self-administer drugs – whether zero-rated supplies of drugs or exempt supplies of medical care – VAT Directive art 132(1)(b), (c) – VATA Sch 8, Group 12, Sch 9 Group 7 – Beynon and College of Estate Management considered – found to be supplies of drugs – appeal allowed

Judges:

Colin Bishopp (Chairman)

Citations:

[2007] UKVAT V20379

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 July 2022; Ref: scu.262448