The Commissioners for HM Revenue and Customs v DPAS Limited: [2016] UKUT 0373 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 15 August 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 February 2017

• Category: Tax
• Release date: 15 August 2016

Read the full decision in The Commissioners for HM Revenue and Customs v DPAS Limited: [2016] UKUT 0373 (TCC).

VALUE ADDED TAX - exemption - whether dental payment plan administration services supplied to patients for consideration from 1 January 2012 exempt transactions concerning payments or transfers – whether services excluded from exemption as debt collection – CJEU decisions in Bookit II and NEC - whether to refer questions to CJEU - yes

Published 16 February 2017