VAT Treatment of Healthcare Supplies to Prisoners: Single or Multiple Supplies?

• Spectrum Community Health CIC provides healthcare, including prescription drugs and contraceptives, to prisoners in England
• Medical supplies to prisoners are VAT exempt
• Spectrum appealed against HMRC’s decision to refuse VAT registration
• HMRC argued that Spectrum made a single exempt composite supply of healthcare
• The FTT found that NHS England was the relevant consumer, not the prisoners
• The FTT concluded that Spectrum made a single supply and dismissed the appeal
• Spectrum appealed to the UT, but all grounds of appeal were rejected

Source: rpc.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.