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