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
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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