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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v DPAS Ltd [2016] UKUT 373 (TCC) (15 August 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/373.html
Cite as: [2016] UKUT 373 (TCC)

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Revenue And Customs v DPAS Ltd [2016] UKUT 373 (TCC) (15 August 2016)


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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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/373.html