No. 20,342

Decision given on 12 September 2007 by Dr Avery Jones (Chairman).

Exemption – Service supplied to dentists of collecting monthly Denplan fees from patients and passing them on to dentists – Appellant deducts fee, pays insurance premium to group company and passes the balance to the dentist – Whether monthly fee is consideration for an exempt financial service by the appellant – Value Added Tax Act 1994, Sch. 9, Grp. 5.

  The issue was whether the service supplied by the appellant was exempt from VAT as a financial service.

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