The Commissioners for HM Revenue and Customs v Jigsaw Medical Services Ltd: [2018] UKUT 0222 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Brannan on 17 July 2018.
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VALUE ADDED TAX - emergency ambulance services contrasted with patient transport ambulance services - whether emergency ambulance services zero-rated for VAT purposes, it being accepted that they are VAT exempt.