- 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.
Latest Posts in "United Kingdom"
- Navigating VAT Challenges in UK Care Homes: Compliance, Risks, and Strategic Planning
- UK Chancellor Considers Increasing VAT Threshold to Boost Business Growth
- Potential VAT Changes for Travel Businesses: UK and EU TOMS Reforms, New Platform Rules
- VAT Fraudster Arif Patel Loses Ferrari and £90m Property Empire in HMRC Crackdown
- UK Internal Market Act Reforms Enhance Trade, Flexibility, and Collaboration Across Nations