VALUE ADDED TAX – Exemption for health and welfare supplies – Group 7, item 1(a) and Note (2), Schedule 9, VATA – Appellant arranges for a diagnostic test to be carried out by a laboratory for the patient who is the Appellant’s customer – the diagnostic test supplied by the laboratory to the Appellant as an exempt supply – the Appellant makes an onward supply to the patient at a marked up price – whether that supply is exempt on the basis that the laboratory’s supply is exempt – held the Appellant’s supply is a supply of a different nature from the laboratory’s supply and is not exempt because the services supplied by the Appellant are not wholly performed or directly supervised by a registered medical practitioner – Gregg and another v Commissioners of C and E considered – held the principle of tax neutrality does not compel a different conclusion – appeal dismissed
Citations:
[2005] UKVAT V19300
Links:
Jurisdiction:
England and Wales
VAT
Updated: 15 July 2022; Ref: scu.238010
