Moher (t/a Premier Dental Agency) v Revenue and Customs Commissioners.  BVC 1,613
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 ( UKFTT 286 (TC);  TC 01148) that she made standard-rated supplies of temporary staff to dentists and was not making exempt supplies of medical services.