Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of recent VAT developments that matter.
DPAS: exemption for payments and transfers
In DPAS Ltd v HMRC [2016] UKUT 373 (TCC) the Upper Tribunal (UT) has decided to refer questions to the CJEU on the exemption for transactions concerning payments and transfers (in article 135(1)(d) of the VAT Directive) which it considered had been left unresolved by the recent CJEU decisions in Bookit (Case C-607/14) and National Exhibition Centre (Case C-130/15).
DPAS provided dental plans to patients in return for a specified monthly fee under which dentists agreed to give a certain level of dental care and DPAS collected payments from the patients by direct debit. Its services were factually similar to those carried out by Denplan which were considered by the CJEU...
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Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of recent VAT developments that matter.
DPAS: exemption for payments and transfers
In DPAS Ltd v HMRC [2016] UKUT 373 (TCC) the Upper Tribunal (UT) has decided to refer questions to the CJEU on the exemption for transactions concerning payments and transfers (in article 135(1)(d) of the VAT Directive) which it considered had been left unresolved by the recent CJEU decisions in Bookit (Case C-607/14) and National Exhibition Centre (Case C-130/15).
DPAS provided dental plans to patients in return for a specified monthly fee under which dentists agreed to give a certain level of dental care and DPAS collected payments from the patients by direct debit. Its services were factually similar to those carried out by Denplan which were considered by the CJEU...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
