The Commissioners for HM Revenue and Customs v DPAS Limited: [2016] UKUT 0373 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 15 August 2016.
Read the full decision in .
VALUE ADDED TAX - exemption - whether dental payment plan administration services supplied to patients for consideration from 1 January 2012 exempt transactions concerning payments or transfers – whether services excluded from exemption as debt collection – CJEU decisions in Bookit II and NEC - whether to refer questions to CJEU - yes
Published 16 February 2017