Is the supply of prostheses part of a composite supply of medical care?
InGeneral Healthcare Group v HMRC[2016] UKUT 315 (19 July 2016) the UT found that the supply of prostheses was an element of an exempt composite supply of medical care so that any input tax incurred was irrecoverable.
General Healthcare supplied patients with artificial hips and pacemakers and other prostheses. Supplies of prostheses were zero rated whereas supplies of medical care in a hospital were exempt. The issue was the recovery of input tax incurred in relation to the supply of those prostheses. General Healthcare contended that it made separate zero rated supplies of prostheses so that the input tax was recoverable HMRC however considered that the company made composite supplies of medical care which were exempt and of which the supply of prostheses was merely a component element...
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Is the supply of prostheses part of a composite supply of medical care?
InGeneral Healthcare Group v HMRC[2016] UKUT 315 (19 July 2016) the UT found that the supply of prostheses was an element of an exempt composite supply of medical care so that any input tax incurred was irrecoverable.
General Healthcare supplied patients with artificial hips and pacemakers and other prostheses. Supplies of prostheses were zero rated whereas supplies of medical care in a hospital were exempt. The issue was the recovery of input tax incurred in relation to the supply of those prostheses. General Healthcare contended that it made separate zero rated supplies of prostheses so that the input tax was recoverable HMRC however considered that the company made composite supplies of medical care which were exempt and of which the supply of prostheses was merely a component element...
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