Exemption – Supply to various hospitals of a mobile scanner – Qualified radiographer supplied with scanner – Whether supply exempt: supply of radiographer or fully taxable supply of goods (the scanner) on hire – Value Added Tax Act 1983, Sch. 6, Grp. 7, item 1.
The issue was whether the supply by the appellant (Aslan) to various hospitals of a mobile scanner operated by a qualified radiographer was:
(1)the supply of the services of the radiographer and thus exempt under Value Added Tax Act 1983, Sch. 6, Grp. 7, item 1; or
(2)the fully taxable letting of goods (i.e. the scanner) on hire; or
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.