Rapid Sequence Ltd v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx VAT – exemption for medical care – whether applies to services provided by company acting as a principal in providing medical doctors on a locum basis to hospitals – no – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 Item 5 Value Added Tax Act 1994 – appeal dismissed

Citations:

[2013] UKFTT 432 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515225