Mainpay Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0270 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Guy Brannan on 3 November 2021
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VALUE ADDED TAX– whether a supply of medical care by company supplying consultants and GP Specialists indirectly to NHS– Group 7 Schedule 9 VATA 1994 and Article 132 of the Principal VAT Directive
Published 3 November 2021