- UT upheld FTT’s decision that prescription drugs and contraceptives in the UK were part of a single VAT exempt supply of healthcare services
- Spectrum Community Health CIC provided VAT exempt healthcare services in prisons in England
- FTT’s decision that Spectrum made a single exempt supply of ‘primary healthcare or health and social care’ was appealed before UT
- UT upheld FTT’s decision and dismissed Spectrum’s appeal
- UT noted that transaction should be viewed from the perspective of the recipient of the supply
- Different specifications or identifiable elements within a single price paid do not determine if a supply is single or multiple
- Care needs to be taken to determine if a supply is single or multiple before applying a particular exemption
- Reference: Spectrum Community Health Cic v The Commissioners for His Majesty’s Revenue and Customs
Source: dlapiper.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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