United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Sally Moher at Premier Dental Agency v HMRC [2012] UKUT 260 (TCC) (27 March 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/B2.html
Cite as: [2012] UKUT 260 (TCC)

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Sally Moher at Premier Dental Agency v HMRC [2012] UKUT 260 (TCC) (27 March 2012)

"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".

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