This brief clarifies HMRC’s policy concerning the VAT treatment of ultrasound scanning services for pregnant women (baby scanning) following the First-tier tribunal’s (FTT) decision in Window to the Womb (Franchise Ltd) and others versus HMRC (Decision No: TC07687).
This brief clarifies how other businesses providing similar supplies will be treated. It also invites anyone who considers that they have received an incorrect ruling prior to that decision to seek a corrected ruling and a refund of any tax incorrectly overpaid.
Source: gov.uk
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