- The UK First-Tier Tax Tribunal issued a judgment on June 5 in Case No. TC09544.
- The case clarified VAT treatment for cancer medicines supplied to outpatients.
- A pharmaceutical company sought zero-rated VAT for dispensing fees on cancer drugs administered at home.
- The Tax Agency denied zero-rating, claiming the drugs were not for personal use due to professional administration.
- The Tax Tribunal ruled that medicines administered at home by healthcare professionals qualify for zero-rated VAT.
- The term personal use should be interpreted as use by the individual patient, not limited to self-administration.
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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