The Commissioners for HM Revenue and Customs v DPAS Limited: [2015] UKUT 0585 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 5 November 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v DPAS Limited: [2015] UKUT 0585 (TCC).

VALUE ADDED TAX - exemption - whether dental payment plan administrator provided services to patients for consideration - whether services exempt transactions concerning payments or transfers or standard rated debt collection - whether to refer questions to CJEU or stay case pending decision in Bookit II and NEC - if exempt whether change in contractual arrangements from 1 January 2012 abuse of law – appeal allowed in part and stayed.

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