Stanley and Another v Revenue and Customs: FTTTx 21 May 2012

VAT on medical reports for o’seas government

FTTTx VAT – Doctors providing medical examinations and reports on applicants seeking Australian immigration visas – Reports sent directly to the Department of Immigration and Multicultural Affairs in Australia – Whether doctors carried out ‘services of consultants’ or ‘other similar services’ – Whether applicant or Department of Immigration and Multicultural Affairs was the recipient of these services – Appeals dismissed

John Brooks Judge
[2012] UKFTT 375 (TC)
Bailii
England and Wales

VAT, Health Professions

Updated: 11 November 2021; Ref: scu.462767