Spectrum Community Health CIC has lodged an appeal with the Upper Tribunal (reference UT-2023-000009) against the First-tier Tribunal’s judgment that supply of a range of healthcare services and related goods represented a single exempt supply and the company was therefore not entitled to register for VAT (Spectrum Community Health CIC v HMRC [2022] UKFTT 237 (TC).
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
