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
[2016] UKUT 373 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570418