Keyword

medical care exemption

2 decisions turning on medical care exemption.

In Health Group SA Public Body and Hospital v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal25 May 2006Added 6 Aug 2026

The appellant, In Health Group SA, is a company incorporated in Luxembourg which carries on business in the UK as the representative member of a VAT group. Its subsidiary, Lister In Health Limited, provides diagnostic imaging…

E Moss Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal27 Mar 2006Added 6 Aug 2026

E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…

fiscal neutrality medical care exemption tax-appeals exempt-supply vat