- Exemption Argument: Get A Drip Ltd successfully argued that their supplies of intravenous “vitamin drips” and injectable “booster shots” qualify for exemption under the Value Added Tax Act 1994 (VATA) as medical care, contrary to HMRC’s standard-rated classification.
- Key Legal Precedent: The First-tier Tribunal (FTT) referenced the Mainpay Ltd CoA [2022] case, emphasizing that supplies must be made by registered medical practitioners and constitute medical care to fall within the exemption.
- Tribunal Findings: The FTT concluded that the taxpayer’s services, supported by expert testimony, met the criteria for medical care provision, allowing the appeal and confirming the exemption status for their supplies.
Source KPMG
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