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READ MOREHMRC loses VAT challenge on baby scans
HMRC has lost a tax tribunal appeal over the VAT treatment of supplies of certain ultrasound scanning services to pregnant women, which private clinics claimed should be exempt as supplies of medical care, but which HMRC argued were standard rated.
The First Tier Tribunal (FTT) appeal was brought by Window to the Womb, a franchise which operates high street clinics offering a range of private ultrasound scan packages to pregnant women including 4-D images, along with two of the franchisees. [Window to the Womb (Franchise) Ltd, D I Harries Ltd, DJC Studios Ltd, and the Commissioners for Her Majesty’s Revenue and Customs [2020] UKFTT 201 (TC)].
Read more at the Accountancy Daily.
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