Dr N Stanley v HMRC (and related appeal)

In Dr N Stanley v HMRC (and related appeal) (TC02059 – 22 June) the Australian Department of Immigration established a panel of doctors and required applicants for Australian visas to undergo a medical examination by one of these doctors. Two UK doctors were appointed to this panel and provided such medical examinations in the UK. HMRC issued assessments on the basis that the doctors were required to account for UK VAT on the payments they received for these services. The doctors appealed contending that their supplies fell within VATA 1994 Sch 5 para 3 and that they were supplying their services to the Australian Department of Immigration rather than to the individual applicants. The tribunal rejected these contentions and dismissed the appeals. Judge Brooks held that the supplies did not fall within Sch 5 para 3 so that they were supplied where the...