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UK Tax Tribunal Rules Intravenous Vitamin Drips Exempt from VAT as Medical Care Supplies

  • The UK First-Tier Tax Tribunal issued a judgment on May 1 in Case No. TC09509
  • The case involved VAT exemption for medical care supplies
  • The taxpayer was a medical supply company providing intravenous vitamin drips and injectable vitamin booster shots
  • The Tax Agency initially determined these supplies were subject to the standard VAT rate
  • The taxpayer appealed, claiming the supplies should be exempt as medical care under the VAT Act
  • The Tax Tribunal found the supplies constituted medical care as they involved diagnosing and treating health disorders
  • The supplies were therefore subject to the VAT exemption

Source: news.bloombergtax.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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