![UT/2023/000009 - [2024] UKUT 00162 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
Heading
Neutral Citation: [2024] UKUT 00162 (TCC)
Case Number: UT/2023/000009
UPPER TRIBUNAL
(Tax and Chancery Chamber)
Rolls Building, London
VAT - exemption – Article 132(1)(b) VAT directive – provision of healthcare in prisons - whether FTT erred in holding supplies of drugs and contraceptives were not separate taxable supplies – no – appeal dismissed
Heard on: 20 and 21 March 2024
Judgment date: 6 June 2024
Before
MR JUSTICE ZACAROLI
JUDGE SWAMI RAGHAVAN
Between
SPECTRUM COMMUNITY HEALTH CIC
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Melanie Hall KC and Ciar McAndrew, Counsel, instructed by RSM UK Tax and Accounting Limited
For the Respondents: James Henderson and Stephen Donnelly, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
DECISION
- Heading
- Introduction
- law
- EC v UK
- Klinikum
- Spectrum’s case on EC v UK and Klinikum
- FTT Decision
- Grounds of appeal
- Ground 1 – the FTT erred in taking the issues in the wrong order
- Ground 2 – the EC v UK error
- FTT’s treatment of EC v UK and Klinikum
- Spectrum’s submissions
- Discussion
- FTT misunderstood Spectrum’s concession/ oversimplified Spectrum’s case?
- Ground 3 – Error of contractual approach
- Ground 4 Edwards v Bairstow
- Conclusions