Dentists
Agreement with British Dental Association
Commentary –
Indirect Tax Reporter ¶28-550
Chain of entities: whether a supply of staff or medical care
Commentary –
Indirect Tax Reporter ¶28-550
Dental materials
Commentary –
Indirect Tax Reporter ¶28-550
Dental practice
Commentary –
Indirect Tax Reporter ¶28-550
Exemption
Generally
Commentary –
Indirect Tax Reporter ¶28-550
Legislation/Regulatory –
Dir. 2006/112 art. 132(1)(e)
;
VATA94 Sch. 9, Grp. 7, item 2
Supplies by supervised persons
Commentary –
Indirect Tax Reporter ¶28-550
Partial exemption de minimis limit
Dentist's associate
Commentary –
Indirect Tax Reporter ¶43-866
HMRC Guidance –
Notice 701/57
Toothbrush schemes
Commentary –
Indirect Tax Reporter ¶43-869
Registration
Commentary –
Indirect Tax Reporter ¶43-866
Status
Commentary –
Kirk on Employment Status 11.14