Dental plan provided VAT-exempt ‘payment services’ to patients, Tribunal finds –

Posted December 10th, 2013 in dentists, health, news, tribunals, VAT by tracey

‘A dental payment plan provided to patients amounts to a “service for a consideration” for VAT purposes, but also falls within the payment services exemption under the VAT Directive, the First-Tier Tax Tribunal has ruled.’

Full story, 6th December 2013