UK Upper Tribunal Upholds ‘Orthodox Approach’ to Single Supply VAT Exemption

• Recent UK Upper Tribunal decision emphasizes orthodox approach to determining single or multiple supplies for VAT exemption
• Case involved Spectrum Healthcare CIC providing healthcare services in prisons
• FTT concluded that supplies of drugs and contraceptives were part of a single composite supply of healthcare services
• Upper Tribunal upheld FTT decision, stating it was correct to consider single or multiple supplies before determining exemptions
• Prisoners were end recipients of drugs and contraceptives, but healthcare services were provided to NHS England as the consumer
• EU case law supported FTT decision that drugs and goods could be part of a single supply for VAT exemption

Source: pinsentmasons.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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