SPECTRUM COMMUNITY HEALTH CIC v THE COMMISSIONERS FOR HIS MAJESTY’S 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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
6 June 2024
Category:
Tax
Release date:
6 June 2024

Read full decision in Spectrum Community Health CIC v The Commissioners of His Majesty’s Revenue and Customs

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

Updates to this page

Published 6 June 2024