LON (97/951)

No. 15,977

Decision given 16 March 1999.

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.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.