- Spectrum Community Health CIC v HMRC case addresses VAT exemption for medical care
- Spectrum argued that supplies of prescription drugs and contraceptives were not exempt from VAT
- First Tier Tribunal ruled that Spectrum made a single composite supply of exempt medical care
- Spectrum appealed to Upper Tribunal, but lost the appeal
- Upper Tribunal agreed with HMRC that elements of a single supply can be exempt if part of a complex supply
- Perception of the recipient is crucial in determining single or multiple supplies
- Expert advice is recommended for situations with complex supplies and different VAT treatments.
Source: saffery.com
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.
