Two recent decisions address the VAT liability of certain services to the NHS. Spectrum Community Health CIC v HMRC [2022] UKFTT 237 (TC) (Spectrum) deals with a bundle of medical services for patients in prisons. E-zec Medical Transport Services Ltd v HMRC [2022] [2022] UKFTT 302 (TC) (E-zec) deals with the supply of non-emergency passenger transport.
Source: taxjournal.com
Latest Posts in "United Kingdom"
- UK publishes B2B e-invoicing roadmap: Peppol mandate starts 1 April 2029
- United Kingdom: Northern Ireland Committee seeks temporary VAT cut for hospitality
- United Kingdom VAT Self-Billing: Pros and Cons
- United Kingdom VAT Tribunal Dismisses Unatrade Appeal on Missing Invoices
- UK Import VAT Recovery: Rules, Risks and Compliance
