Upper Tribunal (Tax and Chancery Chamber).

Judge Colin Bishopp, Judge Edward Sadler.

Decision released 27 March 2012.

Value added tax – Exemptions – Supplies of medical care – Taxpayer supplied dental nurses as temporary staff to dentists – Whether taxpayer made supplies of staff or of medical treatment – Taxpayer made standard-rated supplies of staff – Taxpayerʼs appeal dismissed.

  This was an appeal by the taxpayer from a decision of the First-tier Tribunal ([2011] UKFTT 286 (TC); [2011] TC 01148) that she made standard-rated supplies of temporary staff to dentists and was not making exempt supplies of medical services.

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