- Spectrum Community Health CIC provides healthcare, including prescription drugs and contraceptives, to prisoners in England
- Medical supplies to prisoners are VAT exempt
- Spectrum appealed against HMRC’s decision to refuse VAT registration
- HMRC argued that Spectrum made a single exempt composite supply of healthcare
- The FTT found that NHS England was the relevant consumer, not the prisoners
- The FTT concluded that Spectrum made a single supply and dismissed the appeal
- Spectrum appealed to the UT, but all grounds of appeal were rejected
Source: rpc.co.uk
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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