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 The Commissioners for HM Revenue and Customs v DPAS Limited: [2016] UKUT 0373 (TCC).

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

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