UT/2023/000009 - [2024] UKUT 00162 (TCC)

Under this ground Spectrum argues the FTT was wrong to hold that EC v UK did not, as Spectrum argued, establish that supplies of drugs and goods, (other than those within the exception for physically and economically indissociable goods) could never be elements of a single supply of medical care. In other words, according to Spectrum, the FTT should have held that EC v UKdid decide that such supplies of drugs and other goods could never be elements in single supply of medical care for the purpose of the medical care under exemption c).

HMRC’s case is that the provision of drugs and contraceptives was exempt because these were part of a composite supply under Levob principles. They contend that nothing in EC v UK or Klinikum altered that analysis. (HMRC do not suggest that the drugs and contraceptives fell into the EC v UK exception for physically and economically indissociable goods.)