DPAS Ltd v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by DPAS Ltd against a decision of the First-tier Tribunal (Tax Chamber) that DPAS did not make supplies of services within the exemption for transactions concerning payments or transfers to patients of dentists for whom DPAS provided practice-branded dental plans. The tribunal decided, among other things, that there was an agreement between DPAS and the existing patients who had signed and returned the relevant acceptance forms under which DPAS provided services to the patients in return for consideration. However, the issue as to whether such supplies were exempt would be reserved unil after the Court of Justice of the European Union had given its judgment in two similar cases.

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