No. 19,052.

Decision given on 29 April 2005 by Mr T Gordon Coutts QC (Chairman).

Exemption – University staff made available to hospital trusts so that consultancy services be provided – Whether exempt or standard-rated supply – Assessment – Apportionment between business and non-business supplies – Whether fair and reasonable – Directive 77/388, the sixth directive, art. 13(A)(1)(c); Value Added Tax Act 1994, Sch. 9, Grp. 7.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.