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
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