Sally Moher trading as Premier Dental Agency v The Commissioners for HM Revenue and Customs: [2012] UKUT 260(TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sadler on 27 March 2012.

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VALUE ADDED TAX 鈥� exemptions 鈥� appellant engaged dental nurses and supplied them as temporary staff to dentists 鈥� whether appellant made supplies of staff or of medical treatment 鈥� supplies of staff 鈥� supplies standard-rated 鈥� appeal dismissed.

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Published 1 December 2016