- Spectrum Community Health CIC provided healthcare services and goods to prisoners in England
- Services were supplied to NHS England under NHS Standard Contracts
- Dispute over whether there was a single supply of exempt medical services
- Spectrum contended they made separate zero-rated supplies of dispensed prescription drugs and reduced rate supplies of non-prescribed sexual health products
- FTT disagreed with Spectrum, finding that NHSE and not the prisoners was the recipient of the supplies
- UT rejected the appeal and confirmed the FTT decision on June 6, 2024.
Source: gov.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.
