Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sadler on 27 March 2012.
Read the full decision in Sally Moher trading as Premier Dental Agency v The Commissioners for HM Revenue and Customs:  UKUT 260(TCC).
VALUE ADDED TAX — exemptions — appellant engaged dental nurses and
supplied them as temporary staff to dentists – whether appellant made supplies of
staff or of medical treatment — supplies of staff — supplies standard-rated — appeal
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