Exemption – Medical services – Meaning of ‘the provision of medical care and the exercise of the medical and paramedical professions’ – Varied medico legal services supplied commercially – Whether exempt – Value Added Tax Act 1994, Sch. 9, Grp. 7, item 1(a); Directive 77/388, the sixth VAT directive, art. 13(A)(1)(c).
The issue was whether certain medical services, not requiring the care or treatment of patients, were exempt.
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