VATupdate

Indirect effects: VAT and the NHS

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

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