SPECTRUM COMMUNITY HEALTH CIC v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00162 (TCC)

Upper Tribunal Tax and Chancery decision of MR JUSTICE ZACAROLI and JUDGE SWAMI RAGHAVAN on 06 June 2024

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VAT - exemption 鈥� Article 132(1)(b) VAT directive 鈥� provision of healthcare in prisons - whether FTT erred in holding supplies of drugs and contraceptives were not separate taxable supplies 鈥� no 鈥� appeal dismissed

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Published 6 June 2024