In Epem Limited v HMRC [2023] TC08865, the First Tier Tribunal (FTT) found that supplies made by a medical clinic were standard-rated for VAT. There was insufficient evidence to conclude to what extent exempt supplies may have been made.
- Epem Limited (Epem) provided a number of medical services to clients, including the treatment of skin conditions, removal of skin lesions, the use of medical devices for the treatment of skin conditions, and the treatment of varicose veins….
Source: www.rossmartin.co.uk
Latest Posts in "United Kingdom"
- UK VAT Rules on Online Prize Draws Face Scrutiny Amid New Voluntary Code and Industry Growth
- How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus
- Director Liable for VAT Fraud and PAYE/NIC on Withdrawals: Ellis & Anor v HMRC (2026)
- UK VAT Gap Rises to £11.9bn in 2024–25, HMRC Reports 6.5% Shortfall
- Luzha v HMRC: VAT Late Submission Penalties Upheld, No Reasonable Excuse Found, Appeal Dismissed
