FTT Spectrum Community Health CIC – Taxpayer argues it makes separate zero rated and reduced rate supplies and should be VAT registered

This is another single versus multiply case where the taxpayer is running effectively a two- pronged argument. The first argument is trying to argue the beneficial supplies (i.e zero and reduced rated items) are not part of an overall exempt supply. Having lost this, the even harder argument is trying to argue that those elements should still be carved out of the exemption and taxed differently.

Source KPMG