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) >> Revenue And Customs v DPAS Ltd [2015] UKUT 585 (TCC) (5 November 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/585.html
Cite as: [2015] UKUT 585 (TCC), [2015] STI 3369, [2016] STC 857, [2015] BVC 533

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Revenue And Customs v DPAS Ltd [2015] UKUT 585 (TCC) (5 November 2015)

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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