References: [2016] UKUT 373 (TCC)
Links: Bailii
Ratio: UTTC VALUE ADDED TAX – exemption – whether dental payment plan administration services supplied to patients for consideration from 1 January 2012 exempt transactions concerning payments or transfers – whether services excluded from exemption as debt collection – CJEU decisions in Bookit II and NEC – whether to refer questions to CJEU – yes
Jurisdiction: England and Wales
Last Update: 21-Nov-16
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