BUPA Hospitals Ltd v Customs & Excise Commissioners
This document is only available to paying isurv subscribers.
Value added tax - Prepayment VAT avoidance scheme to move goods from zero rated to exemption status
BUPA Hospitals Ltd entered into a prepayment VAT-avoidance scheme prior to a change in the VAT legislation, to move certain drugs from zero-rated to exempt status. The amount of money...