Sally Moher trading as Premier Dental Agency v The Commissioners for HM Revenue and Customs: [2012] UKUT 260(TCC)

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: [2012] 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 dismissed.

Published 1 December 2016