HMRC v DPAS

Cathya Djanogly

In HMRC v DPAS [2016] UKUT 373 (15 August 2016) the UT decided to refer the question of whether the services provided under a dental plan were exempt to the CJEU.

DPAS provided practice branded dental plans under arrangements which had been changed in January 2012. Dental plans were arrangements between a dentist and his or her patient under which the dentist agreed to provide a certain level of dental care for a monthly fee. The plan also included insurance and payment administration services provided by DPAS. The issue was whether DPAS provided services to patients; and if so whether these services were exempt as ‘transactions concerning payments and transfers’ (Principal VAT Directive art 131(1)(d)).

The UT had partially decided the case in November 2015 (see Tax Journal 17 November 2015). However it had directed that the final determination of the VAT liability...

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.