- The case involves an appeal by Clatterbridge Pharmacy Limited against decisions made by HMRC regarding VAT on drug supplies.
- The Tribunal was held at the Manchester Tribunal Centre on 17 and 18 March 2025, with the judgment given on 5 June 2025.
- The appeal concerns whether the supply of drugs to outpatients, administered by healthcare professionals from a different legal entity, should be standard rated or zero rated for VAT.
- Clatterbridge Pharmacy Limited is a subsidiary of the Clatterbridge Cancer Centre NHS Foundation Trust, operating under the name PharmaC.
- The Trust specializes in cancer treatment and operates from various locations in Merseyside and Cheshire.
- The pharmacy dispenses medication to outpatients, acts as a wholesale dealer, provides a ward top-up service, and dispenses to in-patients.
- The case specifically addresses the dispensing fee charged by the pharmacy for medication administered to cancer patients at home.
- The regulatory background includes legislation such as the Medicines Act 1968 and the Human Medicines Regulations 2012.
Source: bailii.org
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.
